Abstract: Due to its low density and cellular structure, polyurethane microporous materials have good vibration and noise reduction and heat insulation functions, but it is not strong enough to adapt to deformation. In order to improve the comprehensive properties of this material, a new polyurethane microporous material with with different contents of prepolymer, chain extender, foaming agent and filler was prepared by prepolymer method. The influence of material content on material properties was investigated by means of tensile test, hardness test and compression test. The results show that increasing the content of prepolymer or nano-calcium carbonate can significantly increase the hardness of the material, but at the same time, the elongation at break of the material decreases obviously. The formula that meets the springrate ratio less than 1.3 and has relatively excellent mechanical properties is as follows: the mass ratio of prepolymer, chain extender, water and nano-calcium carbonate is 72∶0.84∶0.27∶4.53. The properties of polyurethane microporous materials prepared by this formula can meet the relevant engineering requirements.