To provide a powder puff having a different absorption rate of a cosmetic by pressing a heated metal sheet via a net-like object, melting the puff surface, closing the fine hole sections of part of bubbles, and changing the closing rate.

For manufacturing a dressing sponge puff 10, many filament bodies or fibers made of a metal or a synthetic resin are regularly or irregularly crossed to form a metal net-like object. The contact portion 14 of the metal net-like object is melted by the heat transferred from a metal sheet via the net-like object and solidified hyperchromic, and a closure section 12 formed with fine holes of bubbles of about 30% is provided. The closing rate can be variously changed, and a powder puff having a different absorption rate of a cosmetic can be obtained.