Polyolefine foams such as polyethylene, polypropylene and their copolymers have been extensively used in packaging, automotive, military, marine, cable industries and sports, due to their unique properties namely: light weight, chemical resistance, thermal insulation, inertness, abrasion resistance, buoyancy and low cost. With regards to domestic mass production of polyethylene, replacement of polyurethane with polyethylene foam is very important in some applications from economical point of view. In this research preparation of high density and low density polyethylene foams were studied and the effect of formulation factors such as blowing agent, cross-linker, calcium carbonate, zinc oxide and processing factors such as heat, pressure and reaction time on density and cell size were investigated.