Open-celled metal foams were synthesized using a replication technique. Therefore a reticulated polyurethane template was coated by a slurry and removed thermally, followed by a sintering step. Since the process is feasible for a multiplicity of metals the experiments were performed on the example of stainless steel 316L. Highly porous components were obtained showing adjustable densities between 0.3 and 2.0 g/cm³. The cell structure is exceedingly homogeneous and the cell sizes may be chosen in the range of 10 – 80 ppi. In order to characterise the properties, compression tests and acoustical tests were carried out. A significant influence of the density and the cell size on the acoustical and mechanical properties was noticed.