An atmospheric plasma pre-treatment method was applied to polyurethane foam (density: 0.27) and rubber (butadiene rubber) to improve its contact angle and adhesion using atmospheric plate type reactor. In order to investigate the optimum reaction condition of plasma treatment, type of treatment gas (nitrogen, argon, oxygen, air), rate of gas flow ($30{sim}100;mL/min$), and treated time ($0{sim}30;s$) were examined in a plate plasma reactor. The result of the surface modification with respect to the treatment procedure was characterized by using SEM and ATR-FTIR. Due to a decrease of the contact angle of various materials, the greatest adhesion strength was achieved at optimum condition such as flow rate of 100 mL/min, reaction time of polyurethane foam 10 s and rubber 3 s for an atmosphere nitrogen gas. Consequently, the atmospheric plasma treatment reduced the wettability of the polyurethane foam and rubber also resulted in the improvement of the adhesion.