oil are lower than 10°). In 1997, Fujishima and co-workers [14] first reported the photogeneration of a superamphiphilic titanium dioxide surface, producing the microstructure composed of both hydrophilic and oleophilic phases by ultraviolet irradiation. Up to date, two approaches are used to construct superhydrophilic surfaces: one is that some special materials are induced to produce superhydrophilic properties under UV illumination conditions, i.e., photoinduced superhydropholic materials, such as TiO 2 , ZnO, and SnO 2 , [15,16] in which the slightly hydrophilic surface turned to highly hydrophilic surface; the other approach is to increase the surface roughness the hydrophilic material or to create a rough surface by assembling hydrophilic coatings, which is similar to the method of preparing superoleophilic surfaces. [17] Surface roughness, defined as the ratio of the actual surface area to the geometric surface area, has a critical effect on the wettability. It can adjust the wetting characteristics of materials, [18] based on the classical Wenzel [19] and Cassie and Baxter [20] models.Graphene, [21] a one-atom-thick planar sheet in a 3D honeycomb network arranged by carbon atoms, has drawn increasing attention due to high surface area, excellent thermal and chemical stability, and outstanding electrical conductivity since the famous 2004 "scotch tape" experiment by Novoselov et al. [22] 3D graphene-based materials [23][24][25] were extensively studied because of their superhydrophobicity, superior liquid absorption capacity, and excellent stability under harsh chemical and physical conditions. Most 3D graphene assemblies are acquired by reducing graphene oxide (GO), which features hydrophobic and hydrophilic domains, synthesized from graphite powder based on the well-known Hummers' method. [26] Singh et al. [27] demonstrated that superhydrophobic graphene foams (water contact angle (WCA) approach 163°) were synthesized by using template-directed chemical vapor deposition, which contained pores with the size of several hundreds of micrometers, while the walls of the foam was comprised of few-layer graphene sheets coated with Teflon. Ren et al. [28] reported a robust graphene aerogel (water contact angle close to 150.5°) prepared by resorcinol-formaldehyde (RF) sol-gel chemistry for absorbing oils and organic solvents, and the absorption capacity of various oils and organic solvents was up to 19-26 times of its own weight. Oribayo et al. [29] employed polydopamine-reduced graphene oxide and octadecylamine to modify the surface of Superamphiphilic materials are attracting significant attention because of their unique affinity to both water and oil. It is generally accepted that graphene-based assemblies are hydrophobic. Here, novel superamphiphilic polyurethane (PU) foams by the synergetic effect of cellulose nanowhiskers (CNWs) and graphene nanosheets (GNs) are reported. This process involves the creation of CNWs' base coating on the surface of PU network prior to GN coatings to obtain superamphiphilic surf...