The work aims to explore the cushioning packaging properties of polyvinyl alcohol (PVA) based foam, and provide a theoretical basis and practical experience for the application of PVA-based foam in packaging of products with porous water soluble liquids. The microscopic properties, water absorption and cushioning properties of PVA-based foams made by chemical foaming with different foaming rates were investigated. The PVA-based foams with five densities and different forming rates had good water absorption and water retention. The higher the water absorption rate, the worse the water retention rate. In the dry state, the material was hard and the cushioning properties decreased with the increase of the foaming rate. However, it became soft and elastic after absorbing water. When the water absorption rate reached 58.0%, the cushioning property of the material decreased sharply.By comprehensive comparison, the PVA-based foam with the density of 0.146 g/cm3 has good water absorption, water retention and cushioning properties. When its water absorption rate is lower than 58.0%, it can meet the need of water-locking and cushioning packaging for porous liquid containers.