2) MATELYS-Acoustique &V ibrations, 20/24 rue Robert Desnos, 69120 Va ulx-en-Velin, France Summary The combined mechanical and acoustic properties of auxetic (negative Poisson's ratio)foams are described both from anumerical and experimental point of view. Samples of open cell PU-PEfoams with negative Poisson's ratio are produced using adedicated manufacturing process, and subjected to tensile quasi static and cyclic loading, as well as sound absorption measurements based on ISO 10-534-2 Standard. Ahomogenization model based on the Biot'stheory is also derivedtocalculate the poroelastic parameters of the foam. The experimental and numerical results are compared and commented to provide explanations regarding the unusual acoustic absorption of these porous materials. PACS no. 43.40.+r 266 ©S.Hirzel Verlag · EAA Chekkal et al.:V ibro-Acoustic Properties of Open Cell Foam ACTA ACUSTICA UNITED WITH ACUSTICA Vol. 96 (2010)