A reticulated PU-g-PAAc foam was modified through the surface treatment of PU foam by one atmospheric pressure plasma. The synthesized PU-g-PAAc foam was prepared for the purpose of immobilizing microbial organisms. We also attempted different plasma treatment methods including simple plasma treatment, plasma induced grafting and plasma induced grafting followed by plasma re-treatment. The effect of grafting on equilibrium water content (EWC) of PU forms was examined by swelling measurements. Adhesion test was performed to investigate the effect of different plasma treatment methods on the improvement of microbial immobilization. Two foams modified by plasma induced grafting and plasma re-treatment after grafting showed 2.7 and 3.0 fold higher microbial immobilization than unmodified one, respectively. Meanwhile, simple plasma treatment showed a little enhancement. FT-IR analysis of each sample verified the contribution of surface functional groups on the enhancement of microbial immobilization. SEM observation confirmed microbial adherence.