Abstract: A foamed elastic body having low hardness and excellent flatness and smoothness on the outer circumference, and imparting low hardness to the surface of a conductive roll for an electrophotographic machine, in which coating layers having various functions are coated on the outer circumference. A tube-shaped foamed elastic body has a skin layer and open foamed cells on outer and inner circumferences respectively. The body is prepared by heating and cross-linking an outer circumference of a non-cross-linked and non-foamed tube body with a shaft core inserted therein, and removing the core and heating the tube body under normal pressure. The skin layer thickness is preferably in the range of 10 to 100 ?m. The body defines a base layer of a conductive roll, and an outermost layer and an intermediate layer are coated on the outer circumference of the layer.