A method for preparing a cellular material comprising a mixture of hydrophilic polymer fibres and at least one elastomer, characterized in that it comprises: a) preparing an aqueous dispersion, denoted A 1, of fibres of at least one hydrophilic polymer, preferably of cellulose; b) preparing a composition, denoted B 1, of at least one elastomer in the form of a latex; c) adding a latex coagulating agent to dispersion A 1, this step c) possibly being performed simultaneously with step a); d) mixing dispersion A 1 obtained at step c) and composition B 1; said mixing causing coagulation of the latex; e) removing excess coagulation agent added at step c); f) optionally, preparing an aqueous dispersion, denoted A 2, of fibres of at least one hydrophilic polymer, dispersion A 2 being identical to or differing from aqueous dispersion A 1, and incorporating this aqueous dispersion A 2 in the mixture obtained after step e); g) preparing a composition, denoted B 2, of at least one elastomer in the form of a latex, composition B 2 being identical to or differing from composition B 1, and incorporating this composition B 2 in the mixture obtained at step e) or step f) if step f) is implemented; h) injecting a gas into the mixture - dispersion of fibres of at least one hydrophilic polymer/latex/coagulated latex - obtained at step g) or beating said mixture to impart a cellular structure to said mixture; i) forming the mixture obtained at step h), in particular via extrusion or moulding; j) heating the product obtained at step i) for coagulation and cross-linking of said product; and k) drying the product obtained at step j), steps j) and k) possibly being performed in a single step and in a single heating device. a) preparing an aqueous dispersion, denoted A 1, of fibres of at least one hydrophilic polymer, preferably of cellulose; b) preparing a composition, denoted B 1, of at least one elastomer in the form of a latex; c) adding a latex coagulating agent to dispersion A 1, this step c) possibly being performed simultaneously with step a); d) mixing dispersion A 1 obtained at step c) and composition B 1; said mixing causing coagulation of the latex; e) removing excess coagulation agent added at step c); f) optionally, preparing an aqueous dispersion, denoted A 2, of fibres of at least one hydrophilic polymer, dispersion A 2 being identical to or differing from aqueous dispersion A 1, and incorporating this aqueous dispersion A 2 in the mixture obtained after step e); g) preparing a composition, denoted B 2, of at least one elastomer in the form of a latex, composition B 2 being identical to or differing from composition B 1, and incorporating this composition B 2 in the mixture obtained at step e) or step f) if step f) is implemented; h) injecting a gas into the mixture - dispersion of fibres of at least one hydrophilic polymer/latex/coagulated latex - obtained at step g) or beating said mixture to impart a cellular structure to said mixture; i) forming the mixture obtained at step h), in particular via extrusion or moulding; j) heating the product obtained at step i) for coagulation and cross-linking of said product; and k) drying the product obtained at step j), steps j) and k) possibly being performed in a single step and in a single heating device.