In order to study the optimal operating condition of the sewage treatment material PVFM(polyvinyl formal), the mechanical blowing method and the chemical foaming method are adopted. Single-factor experiments and orthogonal experiments are conducted to study the factors including the amount of raw materials, reaction time and reaction temperature influencing the preparation of the material PVFM. The material is characterized by SEM. The properties of the material are explored through the contrastive experiments of sewage treatment. The results show that when PVA mass concentration is 9% (50 mL), cellulose content is 0.4 g, sulfuric acid content is 6 mL, formaldehyde content is 6 mL, SDS content is 0.4 g, carbonate calcium content is 0.8 g, reaction temperature is 30 ℃, the dripping time of sulfuric acid is 9 minutes, the dripping time of formaldehyde is 4 minutes, and the curing time is 8 hours, the material has good physical and chemical property, and the results of the contrastive experiments of sewage treatment show that PVFM has good removal effects on both COD and NH4⁺-N in simulated sewage. The sewage treatment material PVFM with good properties can be obtained by the mechanical blowing method and the chemical foaming method.