The face-centered cubic model is used to investigate the dynamic crushing behavior of high density closed-cell foams. The influences of the constant loading rate and the specimen aspect ratio on the crushing stress were discussed. It is demonstrated that the crushing stress is more sensitive to the constant loading rate than the specimen aspect ratio. To describe the dynamic crushing behavior of the foam theoretically, the idealized rigid-perfectly plastic-locking (RPPL) stress-strain model is extended to a more general case, in which both the density and the cross-section area are discontinuous. The good agreement between the finite element results and theoretical results confirms that the dynamic crushing behavior of foam can be described by the modified RPPL stress-strain model.