This paper investigates effect of different types of surfactant (Tween80 and SDBS) and SDBS concentration on closed-cell melamine foam. Melamine-formaldehyde (MF) resin was synthesized then the foam samples were prepared based on the MF resin. The surface tension test result showed that the surface tension of resin by addition of SDBS was lower than that of Tween80. The surface tension decreased at first and then unchanged afterwards with SDBS concentration increasing. The SEM photos and mechanical test results showed that when surfactant concentration was 3%, cell diameter of the foam with SDBS was smaller and more uniform than that of foam with Tween80. With the SDBS concentration increasing, cell diameter decreased, the uniformity of the size distribution increased initially and decreased afterwards and tear damage of cell wall was serious. By the impact of the foam structure, the compression property of the foam was optimal with the SDBS concentration of 3%.