Magnetic Ni-P plating was coated on surface of polyurethane (PU) foam by electroless plating technique. Morphology, composition, structure, thermal decomposing behavior and magnetic property of PU foam before and after plating were characterized by scanning electron microscopy ( SEM), energy diffraction spectrum ( EDS), X-ray photoelectron spectroscopy (XPS), infrared spectrometer (IR), X-ray diffraction (XRD), thermogrametric analysis (TG) and vibrating sample magnetometer (VSM), respectively. The results showed that the Ni-P plating was composed by particleswhose diameters were in the range of 1-2 mu m. Because of the Ni-P plating coated on surface of PU foam, peak intensity of the plated PU foam in IR and XRD were lower than those before plating. TG curves of PU foam before and after plating were composed of two decomposing stages. Because part of Ni in Ni-P plating was oxidized, TG curve of the plated PU foam was uptilt during 650-1000 degrees C. The plated PU foams are magnetic and can be used in some special application. (C) 2008 Elsevier B. V. All rights reserved.