Due to excellent properties, high damping, low density and unique stress-strain curve, resin foams have been widely used in various industrial fields. As a midsole the application of the resin foams is dominant, because the plastic foam has many designing parameters such as foaming ratio, matrix resin type, cell size and geometry. In the designing process of midsole material, the prediction of mechanical behavior is very important. In this study the simplified numerical simulation model for EVA(Ethylene-Vinyl Acetate) foam is proposed. This model is constructed by thin shell elements and void is represented by Kelvin's truncated octahedron. The cell wall thickness distribution is considered by the shell elements' thickness control. In order to check the validity of the proposed model, stress-strain relationship under the uni-axial compressive load is compared with experimental one. After the checking, friction effect between rigid plate and foam surface on the mechanical behavior is discussed. Moreover it was confirmed that the model could predict the foaming ratio dependency.