Method for manufacturing foam leather with two leather surfaces capable of restoring the value of foam leather and contributing to the environmental benefits of recycling foam materials

A method for manufacturing foam leather includes: providing a piece of foam leather, in which the surface of the foam leather is honeycomb-shaped and has a plurality of recessed parts and a surface layer that is higher than the recessed parts; and removing the surface layer of the foam leather with a cutter to expose an inner layer of the foam leather, in which the thickness of the surface layer removed by the cutter is smaller than the depth of the recessed parts, so that the surface of the foam leather after removal with the cutter includes the inner layer and a skin surface of the recessed parts. Therefore, the foam leather has two leather surfaces with different tactile and visual effects, and is completely different from the commonly seen leather foam with monochromatic leather surface, thereby restoring the value of foam leather and contributing to the environmental benefits of recycling foam materials.