In the elastomer porous material of the invention, when cells in a first observation region of a first cross section are observed at a certain magnification, cells having an aspect ratio a/b, wherein a represents the maximum diameter of each cell and b represents the length of the minor axis of that cell as measured in a direction orthogonal thereto, of 1.3 or less account for 70% or more of all cells in the first observation region, and, when cells in a second observation region of a second cross section orthogonal to the first cross section are observed at a certain magnification, cells having an aspect ratio a/b, wherein a represents the maximum diameter of each cell and b represents the length of the minor axis of that cell as measured in a direction orthogonal thereto, of 1.3 or less account for 70% or more of all cells in the second observation region.