To provide a method for manufacturing a nickel structure from a polymerized base material coated with nickel.

The polymerized base material 16 is thermal-decomposed by exposing the polymerized base material coated with the nickel at least at about 600°C, <25sec and ruptured through the outside nickel layer to open holes. Gas generated from the thermal-decomposed polymerized base material is escaped through the holes penetrating the outside nickel layer to leave the nickel structure. Finally, the strength of the nickel structure is increased by annealing the nickel structure to manufacture a foamed product having the ductility.