Microcellular foaming is being researched as a method of maintaining and improving the mechanical characteristics of plastics as well as saving the material costs. This can not only improve the mechanical properties including impact strength of plastic by producing cells with the size of few ${mu}$m diameters within the plastic, but also can save the material cost of plastic products with the general volumetric expansion of 2 to 10 times. But quite a long time is required for the gas to be absorbed in the plastic. Therefore consistent research should be done to reduce the saturation time of gas into the plastic and this paper provides the method of water microcellular foaming process as one of the methods using the high diffusivity of water. In addition, we can improve impact property of foamed plastic by using this method.