Abstract: The present invention heats to melt a urethane prepolymer (A ingredient) including a hydroxyl (—OH) functional group in a liquid state or a semi-solid state at room temperature as itself or temperature at 30° C. to 80° C., an isocyanate compound (B ingredient) for reacting with a hydroxyl functional group of urethane prepolymer, a mixture (C ingredient) of a hardening catalyst by cross-link, a pores formation assistance catalyst, a silicone surfactant, and an additive is added by fixed quantity and agitation at high speed to mix. Thus formed porous material of cream shape is using by knife coating process. Thus, the purpose of the present invention is manufacturing a solvent-less urethane porous foamed material fabricating synthetic leather as uniformity of micro pores and good mechanical properties of high strength.