A finite element model for three-dimensional, open-celled foams is dev
eloped. A reentrant cell shape is defined that has the unusual propert
y of exhibiting a negative Poisson's ratio. By altering the cell shape
it is possible to achieve different values for the elastic constants
and different degrees of anisotropy. It is shown that simple two-dimen
sional approximations fail to model the properties of the three-dimens
ional network accurately and a full three-dimensional analysis is requ
ired. The reentrant cell used is fully auxetic, with negative Poisson'
s ratios exhibited when loaded in all three orthogonal directions.