A polyurethane filter foam is provided herein. The polyurethane filter foam may have improved permeability by having both a small cell and a large cell in a range for maximizing the opening property of the foam. In some instance, this is achieved by specifically configuring and foaming a composition of (A) polyether polyol and (B) methylene diphenyl diisocyanate (MDI) to manufacture the polyurethane foam. The polyurethane foam of the present invention can be manufactured without performing a reticulation process.