To provide a method for comminuting a thermosetting resin foam, capable of obtaining a fine powder of the thermosetting resin by efficiently comminuting the thermosetting resin foam.

The method for comminuting the thermosetting resin foam comprises the steps of comminuting the thermosetting resin foam and obtaining the fine powder of the thermosetting resin. The method further comprises a roll compression comminuting step of compression comminuting the thermosetting resin foam by throwing the foam between a pair of rolls which are made of a metal and which are rotated while being energized in an approaching direction to each other in a roll press 4. The method also comprises the steps of executing the roll compression comminuting step in the case of comminuting the thermosetting resin foam to operate a compression force to the thermosetting resin foam by the energizing force of the pair of the rolls to crush the foam and to stretch the foam in the discharging direction of the rolls by the rotation of the rolls. Thus, the foam can be uniformly and efficiently comminuted.