The paper presents some theoretical and practical issues, particularly useful to users of numerical methods, especially finite element method for the behaviour modelling of the foam materials. Given the characteristics of specific behaviour of the foam materials, the requirement which has to be taken into consideration is the compression, inclusive impact with bodies more rigid then a foam material, when this is used alone or in combination with other materials in the form of composite laminated with various boundary conditions. The results and conclusions presented in this paper are the results of our investigations in the field and relates to the use of LS-Dyna program, but many observations, findings and conclusions, have a general character, valid for use of any numerical analysis by FEM programs.