This study surveys the characteristics of the PU/MWNT foaming film according to foaming conditions. For this purpose, firstly, 16 kinds of PU/MWNT forming films were prepared with 4 kinds of dispersion solutions (IPA/MWNT, DMF/MWNT, MEK/MWNT, and Toluene/MWNT) and 4 kinds of blowing agents (organic I, organic II, capsule, and inorganic). The electrical resistivity of these PU/MWNT foaming films according to the dispersion solutions and blowing agents were analysed and discussed with surface profile and cell morphology of measured by SEM. And secondly, 24 kinds of PU/MWNT foaming films were also prepared with 2 kinds of IPA dispersion solution contents and 3 kinds of blowing agents with variation of the blowing temperatures and film thickness. The physical properties of the PU/MWNT foaming films such as electrical resistivity (surface and volume) and triboelectricity with cell morphology were measured and discused through the quantities of IPA, blowing agent added and also physical conditions(temperature, thickness so on) for establishing optimum foaming conditions with good electrostatic dissipation.