A spongy material is produced by the steps of suspending a suitable quantity of finely divided particles of a thermoreversible gel in an aqueous solution of glucomannan-rich flour, adding an alkali to the suspension, allowing the suspension to gel, freezing the gelled suspension, thawing and leaching the same with hot water to leave a skeleton of a water-insoluble, thermally irreversible gel matrix. After drying, a spongy material having a relatively uniform cellular texture and a pleasant feel to the skin is obtained.