. The paper deals with the numerical analysis of foam materials. Open cell foam is investigated. Numerical simulations enable prediction of failure process and assessment of effective properties of the modeled foam structures . Metal as well as polyurethane foams exhibit interesting properties. They are light, possess good acoustic and/or magnetic isolation, have ability to absorb energy of vibration and impacts . They are used for sandwich panels, hit absorbers (i.e. as elements of buffer constructions in rail vehicles), fillers of construction parts, bodies of vehicles (i.e. floating combat vehicles), dividing walls on vessels and others. Specially prepared open cell foams demonstrate auxetic properties  and shape memory effect . Such materials are very good for seats in aircrafts, which may protect pilots and passengers during crashes and restrict heavy backbone injuries. Foams are also applied for filtering purposes. Foams themselves or in combination with different types of fillers (i.e. elastomers) or ceramic reinforcement may be used for impact energy absorbing panels for military purposes (protection against explosion shock wave and splinters).