Recently, Oil spill incidents from maritime activities and port operation have been causing the serious ocean environment pollution, these problems are said to be the negative effects on the natural environment, social economy, marine species, and human health. Due to the high costs of treating oil spills and oil slick in comparison with a low-income country like Vietnam, many incidents related to the oil spill and oil slick have not been thoroughly processed. Cellulose components from Vietnamese agricultural residues used to produce the absorbent materials are one of the most urgent issues and this is the research object of this work. In this study, two types of structural lengths of cellulose added into PU matrix foam are used to measure how much crude oil, fuel oil, diesel oil and kerosene can be absorbed. The absorbent materials are designed after adding cellulose with 5%, 15%, 25% of mass, respectively. The achieved results show that the oil absorption capacity of PU-cellulose implemented 5% cellulose with 500μm of cellulose structure length and 25% cellulose with 3000μm of cellulose structure length are highest for crude oil. These study results from this work provide a reasonable price for the protection of the marine environment in the strategies of recovery and treatment of oil spill and oil slick on the seawater surface.