This study was carried out to prepare polyurethane foam modified with rice husk. The water absorption ratio of modified polyurethane was studied and the decreases in the absorption of water was explained in term of high cross linking, beside the rice husks particles fill the space between the polymeric chains. Also, the researchers studied its effect on wheat properties like growth, decimation productivity and spike height, Chibayish marshes water was used for irrigation. The increases in polyurethane foam height from 1 cm to 3 cm decreased the percentage of germination to zero. The increases in the height of polyurethane foam prevent the longitudinal growth of superficial roots of wheat. The wheat decimation is studied for the period (from October 1st 2019 to May 1st 2020). The wheat productivity is also studied and it was (4.1 gm/100 seeds) coma paring with control (3.7gm/100 seeds). The productivity also increased to 4.5gm/100 seeds. Finally, the uses of marshes water in irrigation increased the seeds of each spike by almost 20%.