To provide a metal porous body which causes no stress concentration in a specified portion, and is strong even when a metal layer is thin, and to provide a method for manufacturing the same.

There are disclosed the metal porous body and the method for manufacturing the same, where slurry having the thixotropic property is immersed in urethane foam of a three-dimensional network structure having only a cell skeleton with a cell film being removed; the urethane foam with the slurry being immersed therein is dried to form a skeleton layer on a cell skeleton surface; plating is performed on the porous body of the three-dimensional network structure including the skeleton layer to form a metal layer on the skeleton layer surface; and the urethane foam is subjected to heat decomposition.