Magnetostrictive materials are usually used in sensor technology since they are sensitive to magnetization and strain. Unfortunately, to date, only a few magnetostrictive materials are being used, as the need for a strong magnetic field (1 T) and not sensitive at a low magnetic field. Thus, in this study, a new magneto-active (MA) polyurethane foam was fabricated to obtain a strain at a low magnetic field corresponding to below 1 T. The in-situ fabrication of the MA foam was carried out with various compositions of carbonyl iron particles (CIPs), particularly at 35, 45, 55, 65 and 75 wt. An analysis of the magnetic properties revealed that all the MA foams showed high magnetic saturation with low remanence values. Furthermore, the MA foam of 75 wt showed the highest magnetostrictive strain of 1.66 at 0.45 T. The sensitivity of the MA foam is 0.0146/mT with 42 of improvement. Analyses show MA foam of 75 wt had a low density, biggest pores and long struts that might have led to high flexibility for elongation to produce a high strain percentage within the practical magnetic field range. Hence, this MA foam can be further utilized for sensor applications. © 2020 Elsevier Ltd