The energy absorptivity of porous aluminum depends on the pore structures of porous aluminum. The pore structure can be captured by the micro-focus X-ray computed tomography, and the finite element model can be also automatically generated by using the uniform cubic element. In this study, elastic-plastic finite element analysis for the fmite element model and compression test of porous aluminum were carried out. The analytical result gives a good estimation of the initial gradient of the nominal stress-strain curve obtained by the test. Moreover, it was concluded that the compressive collapse behavior was affected by the elastic-plastic property of material along with the high stress concentration from the beginning of compression load and the plateau region was realized by the fmite deformation of the cell walls.