To provide a foaming flame-resistant adhesive which improves insulation of an adhering material, obtain flame-resistant performance and is flexible by making the adhesive applied on the adhering material foam, and further to provide a finishing method using the same.

A foaming flame-resistant adhesive contains a synthetic resin, a flame retardant foaming agent and a polyalcohol. Further, this can add a nitrogen-containing foaming agent, titanium(IV) oxide and swelling graphite. In addition, a finishing method is that a mounting agent is stuck and the said mounting agent has flexibility and water-resistance after applying the foaming refractory adhesive containing the polyalcohol, the nitrogen-containing foaming agent, the synthetic resin and the flame retardant foaming agent on the adhering material.