In this study, we use the coconut fibers and polyvinyl alcohol (PVA) with adding different proportion of acrylic resin which mixing to produce soil culture medium by microwave. The purpose of adding acrylic resin ratio, the foamed effect and the foam forming and physical properties. The results show that coconut fiber and PVA solution and acrylic resin, when the ratio of 2:3 :0.45 has the best format ion. Add acrylic resin, water holding capacity of the first 4 hours to 6 hours about 80% to 65%, then have add acrylic resin pH is 5.7, EC is 1. 7ms/cm and comply with the general environmental conditions of plant cultivation.