A finite element model for elastic porous materials is presented that
allows for interfaces with adjacent acoustical media that are arbitrar
ily oriented with respect to the global coordinate system. The foam fi
nite element is based on a complete elastic porous material theory tha
t can account for all the three wave types known to be significant in
foams. Example problems are used to illustrate the application of foam
finite elements to the optimal design of a foam wedge terminating a w
aveguide. The wedge angle is used as a design parameter (while the wed
ge volume is held constant) and the performance measure is the frequen
cy-averaged absorption coefficient.