This study fabricated polyurethane foam after transforming the cell structure from a convex polyhedral shape to a concave shape. Polyurethane was synthesized and fabricated after changing the cellular structure of the foam using two methods. Scanning electron microscopy showed that the cellular structure was a more concave structure than in control foam. The Poisson’s ratio of the experimental foam was negative. The average range of the Poisson’s ratio was –3.4~0, versus 0.3~1.3 for the control foam.