In　order　to　study　the　bearing　capacity　of　polyurethane　foam　sandwich　concrete　wall-board,　6　bending　specimens　and　3　axial　compression　specimens　were　designed.　According　to　the　experiment,　the　failure　patterns,　loading-displacement　curves　and　the　stress-strain　curves　of　the　specimens　were　obtained.　The　results　show　that　polyurethane　foam　sandwich　concrete　wall-board　average　strain　of　bending　normal　cross-section　does　not　conform　to　the　plane　cross　assumption,　its　failure　pattern　belongs　to　the　brittle　failure;　it　has　a　good　overall　work　performance.　All　of　this　may　be　helped　for　the　science　research　and　engineering　applications.　©2010　IEEE.