A process for producing amine formaldehyde resin foam by using a precondensate for the amine formaldehyde resin, a foaming agent, a surfactant and a curing agent is disclosed. Said process is characterized in that the foaming agent is selected from the group consisting of aliphatic hydrocarbons or halogenated aliphatic hydrocarbons having a boiling point in the range of from about -30.degree. C. to about 30.degree. C., the foaming agent is used in amount of from about 0.07 mol to about 1.0 mol per 100 gr. of solid content of the precondensate for resin (residue obtained by heating the precondensate in accordance with JIS K 5400 8.2.1.), the process comprising mixing the precondensate, the foaming agent and the surfactant, emulsifying the resulting mixture at a specified pressure at a temperature of at least 0.degree. C. and higher than the boiling point of the foaming agent by 5.degree.-50.degree. C., and while or after mixing the curing agent with the mixture, foaming the mixture at a specified temperature and pressure.