A　novel　method　was　developed　for　production　of　carbon　foam　with　two-level　cell　structure,　which　possesses　two　kinds　of　cell　sizes　of　about　1　pm　and　300　mu　m.　Results　show　a　carbothermal　reduction　occurs　between　the　pore　wall　of　first-level　foam　and　the　nano-MgO　at　high　temperatures,　which　results　in　further　bubbling　and　forming　the　second-level　foam.　The　carbon　foam　prepared　exhibits　a　characteristic　of　pseudoplastic　deformation　with　a　relatively　compressive　strength　of　1.72　MPa,　and　possesses　a　low　bulk　density　of　0.11　g/cm(3)　and　a　high　porosity　of　94.2%.