In this study, a novel boric acid-incorporated polyurethane (BPU) foam was synthesized and its several physical and biological properties were investigated. In order to determine the effect of the incorporated boric acid (BA) particles into the foam, mechanical and physical properties (apparent density, contact angle), analytical (Fourier transform infrared spectroscopy, X-ray diffraction, X-ray photoelectron spectroscopy, inductively coupled plasma optical emission spectrometry), morphological (scanning electron microscopy (SEM), micro-computed tomography), thermal characteristics (thermogravimetric analysis, differential scanning calorimetry) and antibacterial activity were examined. The addition of BA particles to the PU foam improved the thermal and mechanical properties, as BA strengthened the polymeric structure through hydrogen bonds with PU. Mechanical analyses and contact angle measurements revealed that the BPU foam demonstrated better mechanical properties (94.0 kPa) and higher hydrophobicity values (108.52 degrees) with respect to PU foam (52.9 kPa and 37.35 degrees, respectively). According to microscopy analyses, micro-CT images confirmed SEM images in which PU foam has an open cell structure, whereas BPU foam has a closed cell structure. The antibacterial activity test results demonstrate that incorporation of BA to the PU structure significantly improved the antibacterial properties of the PU foam against both of Gram-positive and Gram-negative bacteria. This study suggests that the addition of BA into PU structure enhanced the antibacterial activities of PU foam while improving its physical, mechanical and thermal properties. As a result, BA incorporation should be classified as a promising alternative to improve the properties of PU foams.