This article describes investigations of the relations between mechani
cal properties (stiffness and strength) and structure of the cells of
foam materials. A new analytical approach based on shell theory was us
ed to study closed cell foams and the finite element method was used t
o study open cell and closed cell foams. Results were compared with ex
perimentally obtained data for copper and polymethacrylimide foams and
with results of prior analytical methods. Experimental results lie wi
thin the region bounded by the predicted behaviour of fully closed cel
l and fully open cell foams.