In this study, new and efficient sorbent with density 0.2 g/cm(3) was fabricated by incorporating rice straw into polyurethane matrix to get an open cell structure material with high oil uptake capacity. The influences of various important factors such as amount of adding rice straw, size of rice straw particles, and adsorption time on oil adsorption capacity of new sorbent material were investigated. The results showed that the oil absorption rate occurred fast in first 15-30 min, then slowed down and reached saturation level after about 2 h of treatment. Oil adsorption capacity of the new sorbent material was relatively high, up to 12.0 g/g. In comparison with pristine polyurethane or lignocellulosic materials, the new sorbents had higher oil adsorption capacity. Some characteristics of the as-obtained sorbent, such as surface shapes and porosity, were also studied by SEM analysis.