In this study, finite element analysis was made to predict the tensile and compressive behaviors of aluminum foam material. The predicted tensile and compressive behaviors were compared with those determined from the tensile and compressive tests. X-ray imaging technique was used to determine internal structure of aluminum foam material. That is, X-ray computed tomography (CT) was used to model the porosities of the material. Three-dimensional finite element modeling was made by stacking two-dimensional tomography of aluminum foam material determined from CT images. The stackings of CT images were processed by three-dimensional modeling program. The results showed that the tensile stress-strain curve predicted from the finite element analysis was similar to that determined by the experiment. The simulated compressive stress-strain curve also showed similar tendency with that of experiment up to about 0.4 strain but exhibited a different behavior from the experimental one after 0.4 strain. The discrepancy of compressive stress-strain curves in a high strain range was associated with the contact of aluminum foam walls broken by the large deformation.