A method to fabricate the metallic closed cellular material has been developed. Powder particles of polymer or ceramics coated with a metal layer using electro-less plating were pressed into pellets and sintered at high temperatures by heating and spark plasma sintering (SPS) method. A metallic closed cellular material containing different materials from that of cell walls was then fabricated. The mechanical and Thermal properties of this material were measured. The results of the compressive tests show that this material has the different stress-strain curves among the specimens that have different thickness of the cell walls 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 high-energy absorption and Young’s modulus of this material depends on the thickness of the cell walls. Also thermal properties of this material were measured.