Polyurethane foams are used nowadays for vibration attenuation and energy absorption during impact applications. They are widely used in aerospace and automotive field due to its light weight and good energy absorption capabilities. Therefore, it is interesting to analyze these materials from the point of view of vibration attenuation and impact absorption properties. Polyurethane foam consists of two types, i.e., flexible polyurethane foam and rigid polyurethane foam. Further, they are divided into open type and closed type. The mechanical properties of foam materials depend on the initial density as these materials are porous. Moreover, these materials are compressible and exhibits the property of viscoelasticity.