For settling the recycling problem of waste polyurethane sponges (PU) and environment pollution of oil spills simultaneously, this work exploited the multifunctional superhydrophobic PU materials via the dip-coating method, which were prepared by anchoring modified Fe3O4 and expandable graphite (EG) on PU sponges under the adhesion effect of polydimethylsiloxane (PDMS). The water contact angle and sliding angle of as-prepared PU sponges reached 154.1 ± 1.6 and 8°, respectively. Most importantly, the superhydrophobic PU sponges were endowed with the multipath oil treatment ability, which consisted of magnetically driven, gravity-driven, peristaltic pump-driven, and photothermally driven modes. Besides, the light oil absorption capacity, separation flux, and efficiency for superhydrophobic PU sponges reached 23.9 g/g, 27779 L m-2 h-1, and 99.5%, respectively. Owing to the photothermal conversion ability of Fe3O4 and EG, the temperature of superhydrophobic PU sponges was raised to 71.5 °C within 233 s under 1.2 solar irradiation (1200 W/m2), demonstrating its absorption potential for high-viscosity crude oils. In addition, the prepared sponges exhibited good chemical/mechanical stability, self-cleaning, and flame retardancy. In a nutshell, this article has evolved an environmentally benign and practical method for fabricating the multifunctional materials in oil spill treatment, which will efficiently accomplish the targets of low carbon and environmental management.