PURPOSE: A foam ball having a smooth curved surface and polish is provided by injecting the raw material of polyurethane into a flexible tube and then coating the flexible tube with liquid urethane. CONSTITUTION: The foam ball is produced by a process comprising the steps of: filling bubblers(41)(42) with the mixed raw material of the polyurethane; injecting the material into the flexible tube(20) and then adding the flexible tube to a spherical mold(50) for several moments to make a spherical foam material(10); soaking the spherical foam material(10) in the liquid urethane to form a polishing surface(30) and then drying.