To provide a composite having an impregnated microcell which can incorporate a large amt. of various functional materials and can gradually release the incorporated functional material, that is, possesses excellent holding and sustained release properties and to provide a process for preparing the same.

This composite having an impregnated microcell is obtd. by removing a low-molecular material from a polymer compsn. prepd. by mixing a low-molecular material with a polymer blend comprising 1 to 90wt.% syndiotactic vinyl arom. polymer and 99 to 10wt.% elastomer polymer, and has a three-dimensional interconnecting network skeleton having an average skeleton diameter of not more than 10μm and an average cell diameter of not more than 80μm. A functional material, which is liq. or solid at room temp., is incorporated in the microporous body. The composite having an impregnated microcell can incorporate a functional material, which is liq. or solid at room temp., in a good holding property and at the same time is excellent in sustained release of the functional material and hence can be applied to various applications. The process for preparing a composite having an impregnated microcell can easily and surely prepare such a composite having an impregnated microcell.