In this study, the formation and the impact properties of the cellulose material forming of pulp. The recycled cardboard boxes are used as the blowing material, which mixed with appropriate ratio of PVA solution and blown by heating foaming method to produce the porous structure material without any blowing agent added. Under this investigation, the relationship of cross section, water content, and impact absorbability were observed, in order to find the best condition of formation. The results indicated that the best condition is 60-70g PVA solution and 20-30g pulp material can produce the foaming material, among them mixed by the 65g PVA solution and 25g pulp can reach the best water content and impact absorbability of 793.7% and 289 N respectively.