The invention discloses a polyurethane foaming material prepared from coal tar and coal depolymerized products and belongs to the technical field of comprehensive utilization of brown coal and coal tar. The polyurethane, which is prepared according to the following steps of selecting ethanol amine capable of effectively breaking the weak bonding structure in the brown coal, de-polymerizing the brown coal by reacting the brown coal powder and ethanol amine in a reaction kettle under a mild condition, and then extracting and separating the depolymerized products by utilizing an organic solvent to prepare the raw material for compounding a soft polyurethane material; and then, preparing the polyurethane by taking coal tar as a filler and the depolymerized product of the brown coal treated with ethanol amine as the raw material for compounding polyurethane. The polyurethane foaming material has the material properties consistent to those of industrial raw material polyether/polyester and is lower in cost. The invention provides a new thought for cleaning and comprehensively utilizing the brown coal, is capable of promoting the additional value of the brown coal and has significance inapplying the coal tar to the field of the polyurethane foaming material.