This paper further develops the model of the preceding paper, basing i
tself on the fact that liquid films are of fundamental importance in e
xplaining the behaviour of the liquid foam. The first step to bring th
is to importance is illustrated by considering the liquid foam as comp
osed of straight liquid films. The liquid foam is then modelled by eit
her a Kelvin or Maxwell fluid. The simplicity of the model is emphasiz
ed when considering large extensions or large compressions. The analys
is is based on modelling the T1 process and taking into account the or
ientation of the films. The key in determining the viscosity is the mo
vement of cells when the T1 process occurs. The rate of T1 processes d
etermines the motion of the cells which in tum will determine the visc
osity. The calculation to determine the viscosity is performed using t
he Boltzmann equation and the viscosity is found to be in the ideal ca
se to have the form eta(f) is similar to eta(l)phi(g)-1/2.