The cell distribution of open-celled phenolic foams with different contents of epoxy (0 wt %, 5 wt %, 10 wt %, 15 wt %). Abstract: A series of micro-porous phenolic open-cell sound absorbent foams reinforced by epoxy resin were fabricated by physical foaming method. The compound emulsifiers consisting of anionic and non-ionic surfactants were physical blended at high speed with modified resols, foaming agent and mixed acid curing agent. The viscosity, surface tension, gel permeation chromatography (GPC) were characterized. Fabricated foams were characterized for pore size distribution, water absorption, sound absorption, mechanical and thermal properties. Surface tension and porosity analysis demonstrated that anionic surfactant, sodium dodecyl sulfonate (SDS) promoted the formation of homogeneous micro-pores. And the open cell porosity reached up to 90%. The open-celled pore structure and cell size distribution revealed by Scanning electron microscopy (SEM) demonstrated that more homogeneous and smaller open cells existed with increasing dosage of epoxy. And the sound absorption properties were increased significantly when adding the epoxy resin, even can reached about 95%. The micro-pore and cell-distribution controlled by the content of epoxy resin and the ratio of SDS/tween-80, greatly improved the mechanical strengths of phenol-formaldehyde resin (PF).