The surface of tetrapod-shaped zinc oxide whiskers (T-ZnOw) was hydrophobized by the sol-gel method, and then loaded onto the surface of polyurethane sponge by dip-curing method to prepare a superhydrophobic polyurethane sponge with photodegradation function. When the mass ratio of superhydrophobic tetrapod-shaped zinc oxide whiskers (ST-ZnOw) and polydimethylsiloxane (PDMS) was 0.5:1, the water contact angle of the sponge was 157.5°. After being soaked in acid and alkali corrosion solution, rubbed with sandpaper and heat treated, the sponge can still maintain excellent hydrophobic properties. The adsorption capacity for different oils and organic solvents is 12 to 35 times of its own mass. After repeated extrusion-oil absorption experiments, it can still maintain its good adsorption capacity and high hydrophobicity, showing excellent reusability. The continuous oil-water separation efficiency of the material for different oils and organic solvents is above 95%, and the separation efficiency for the emulsion prepared with span80 content of 0.1wt% is 99.84%. At the same time, the prepared material can degrade the organic dye methylene blue under ultraviolet light, with a degradation rate of 99.35%, showing excellent potential for degrading organic pollutants.