The present invention relates to a polyolefin resin foam which includes a polyolefin resin composition includes: (A) a rubber and/or a thermoplastic elastomer; (B) a polyolefin resin; and (C) at least one aliphatic compound selected from an aliphatic acid, an aliphatic acid amide and an aliphatic acid metallic soap, the compound having a polar functional group and having a melting point of 50 to 150° C., in which a content of the aliphatic compound is 1 to 5 parts by weight based on 100 parts by weight of the total amount of the rubber and/or thermoplastic elastomer and the polyolefin resin. The polyolefin resin foam of the invention is excellent in flexibility and cushioning properties, and has good processability, especially excellent cutting processability.