Metallic closed cellular materials containing polymer were fabricated by the penetrating polymer into metal foam. The aluminum and stainless steel foams were selected for the metal foam and epoxy resin and polyurethane resin were selected for the penetrated polymer. The many kinds of mechanical properties of this material were measured. The results of the compressive tests show that these materials have different stress-strain curves among the specimens that containing different materials in the cells. Also, this metallic closed cellular materials containing polymer have higher compressive strength, higher Young’s modules, higher energy absorption and higher internal friction than that of metallic closed cellular material without any polymer.