In recent years, there has been great progress in the making of foam product and generally for the use of cushioning to produce mattress, house whole used, others.The effect of sodium bicarbonate (SB) content in physical and mechanical properties of epoxy foam system has been investigated. SB was used as blowing agent and the epoxy foam samples were fabricated using mixing method. Mechanical, physical and morphology properties were done. SB content was varied at 5, 10, 15 and 20 phr, respectively. The experimental results showed the maximum content of the blowing agent at 20 phr and gave the highest porosity percentage (%), but lowest value in mechanical and density properties. The morphology shows that, at 20 phr SB content produced the high% of porous structure.