Firstly, the paper focused on the polyurethane foam soaking process with pyrrole solution, and discuss the estimated electro-mechanical properties of the modified PU foam. Secondly, scanning electron microscopy (SEM) micrographs were collected to understand the polypyrrole distribution inside the foam. The results show that the chemical polymerisation parameters needed to realise this amount of polypyrrole in the foam were 0.1 mol/L of pyrrole, a mole ratio of 1:2.25, an oxidation temperature of 12 ± 3 °C, and an oxidation time of 2 hours. SEM images of the samples prepared with the modified approach showed a continuous layer of about 10-15 μm thickness of the polypyrrole attached to the surface of the PU foam.