Flexible polyurethane (PU) foam which has open cell structure, has excellent buffer capacity, mechanical strength and also has good air permeability. They can be controlled physical properties such as specific gravity, cell size and resilience extensively as compounding with other polymers. Therefore, the flexible PU foams have been widely applied in various industries such as automobiles, furniture and seal materials due to their light weight, easy mass production and economic feasibility. In this study, we manufactured the seal materials by the impregnation of acrylic resin into PU foam using machine produced by our laboratory. And the favorable impregnation conditions were researched with controlling the various factors such as roller gap, belt speed and drying time in impregnation process. To verify the impregnation properties, the interfacial properties between impregnated resin and PU foam were measured by contact angle measurement. And the degree of impregnation were characterized by SEM and quantitative measurement.