The present invention relates to a highly liquid absorbent and hardly water-soluble carboxymethyl cellulose (CMC) foam, which absorbs body fluid or water, expands in volume when absorbing liquid, does not gelate, and maintains shape. The hardly water-soluble CMC foam prepared according to the preparation method of the present invention has remarkably superior liquid absorption property, shows large volume expansibility when absorbing liquid, does not gelate, and maintains shape. Therefore, a remarkably improved ability is shown when used as a hemostatic agent and a wound dressing. In addition, when the CMC foam is treated with a CMC powder dispersing liquid, the surface characteristics change, thereby preventing adhesion with the skin and improving liquid retention capability. Thus, it is possible to control the liquid absorption property thereof to meet the desired purpose.