Several methods of fabricating metallic closed cellular materials a spark plasma sintering (SPS) system have been developed. Powdered polymer particles coated with a nickel-phosphorus alloy layer using electro-less plating were pressed into pellets and sintered at high temperatures in a furnace using SPS system. Metallic closed cellular materials containing different materials from the cell walls were then fabricated. The physical, mechanical and damping properties of these materials were measured. The results of the compressive tests show that this material has different stressstrain curves among the specimens that have different cell wall thicknesses and the sintering temperatures of the specimens affect the compressive strength of each specimen. Also, it seems that the results of the compressive tests show that this material has a high-energy absorption. The internal friction of this material was measured and the results show that this internal friction is the same as that of pure aluminum. These results suggest that this material can be utilized as an energy absorbing and passive damping material.