A new method for preparation of thin nickel foam for Ni-MH battery was investigated. In this method, fine graphite powders of $1mu extrm{m}$～$2mu extrm{m}$ diameter were pasted into pores of thin polyurethane foam film in order to supply electric conducting seeds for nickel deposition by electroless plating reaction. After electroless plating, remaining polyurethane foam was removed chemically by organic solvent treatment and graphite particles also removed by ultrasonic cleaning. Porosity of formed nickel foam was about 85% During electroplating, porosity of the nickel foam decreased less than 5% up to $30mu extrm{m}$ coating thickness. And then it was electroplated and heat-treated to improve mechanical strength and ductility. Finally, thin nickel foam for Ni electrode of Ni-MH battery with 80% porosity and $350mu extrm{m}$～X$400mu extrm{m}$ thickness was obtained.