To provide a sponge for application having an excellent feeling of use (having a condition of allowing uniform application and a condition of soft touch) and hardly leaving an applied material inside the sponge by developing a structure capable of reducing the permeation amount of contents (the applied material) into the sponge.

In the urethane foam sponge comprising a continuous foam cell structure, the area rate of aperture parts 3 in membrane-like skeletons 2 forming foam cells is 5-30%.