Foamed plastics is used for the purpose of improving the mechanical characteristics of industrial products by elastic and damping. The stress-strain curves is very complex under compression, because the included cell walls deform and crush flatly finally. In addition, it's said to affect the complexity of the behavior by the gas in the cell walls. This paper is constructed a numerical model of resin foams considering the microscopic structure based on the CT images. Moreover, the analysis of microstructure model using artificial viscosity is performed to verify the effect of friction and the included gas.