While a nickel mesh and an expanded nickel sheet are used as current collectors for supporting active anode materials in rechargeable batteries, a porous nickel substrate is studied extensively for its 3-dimensional structure which has high capabilities for active materials and current collection. Optimum plating conditions were studied by polarization measurement. Scanning Electron Microscopy (SEM) showed that both electroless-and electro-plated nickel on an urethane substrate were highly porous and consisted of nearly spherical pores. The diameter and the channel size of the pores were found to be 300~500 $mu extrm{m}$ and 50~200$mu extrm{m}$, respectively. The shape of skeleton resembled a triangular prism with length extending about 50~100 $mu extrm{m}$.