An air-permeable sponge composition and a method for preparing an air-permeable sponge by using the same belong to the field of articles for daily use. An air-permeable sponge composition includes a sponge body and an air-permeable coating, and an outer surface layer of the sponge body being coated with the air-permeable coating. A method for making the air-permeable sponge utilizes the composition of the air-permeable sponge, wherein the air-permeable sponge is made from the air-permeable sponge composition under specific process parameters. The sponge body and air-permeable coating have the same or similar contents of isocyanate, polyether polyol and polymeric polyol and a similar porous structure.