Nickel-titanium alloy foams with a high porosity, controllable aperture and 3D interconnected porous structure were prepared by an impregnation technique with equiatomic pre-alloy powder as starting material and polyurethane sponge as templates. The alloy foams possess excellent biocompatibility and mechanical compatibility. The phase composition, microstructure and mechanical properties of NiTi foams with different template types (R2D25 and DP91308) were studied by XRD, stereomicroscope, SEM and electronic mechanical testing instrument, respectively. Two types of NiTi foams prepared by the polymer sponge impregnation technique have high porosity (71.8% and 63.8%, respectively) and 3D interconnected porous structure, and the pore sizes are in the range of 250~500 and 150~400 μm, respectively. Compressive yield strength of them is 16.37 and 73.52 MPa, respectively and elastic modulus is 0.51 and 2.45 GPa, respectively, which match with bone in microstructure and mechanical properties.