The invention relates to a foam two-sided adhesive tape, which belongs to the technical field of an adhesive tape. The foam two-sided adhesive tape comprises a foam basal plate, an adhesive coating and a release film, wherein longitudinal through holes are formed between the upper surface and the lower surface of the foam basal plate, the foam basal plate comprises the following components in parts by weight: 100 parts of PMMA, 28 to 35 parts of polyurethane, 18 to 23 parts of fluorine rubber, 1.5 to 3.2 parts of light stabilizer, 5 to 11 parts of mesoporous nano TiO2 and 20 to 30 parts of foaming agents. The longitudinal through holes are formed in the foam basal plate, so that adhesive forms a complete lattice system, the connection performance of the adhesive tape is improved, and the connected object is more stable and reliable. The foam basal plate which is light in weight, good in shock resistance and excellent mechanical performance is adopted as the base material of the adhesive tape, so that the prepared adhesive tape is high in strength, good in flexibility, high in impact resistance and applicable to the manufacturing of more precise instruments and equipment.