Foam materials are very light, but compared with bulk materials, their strength is quite low because of their random structures. Natural lightweight materials such as bone, is a cellular solid with optimized structure. In this research, silica-nickel oxide (SiO2-NiO) foams were fabricated by a well-known method which is replication method. The compositions of SiO2-NiO foams consist of 55 wt.% of silica (SiO2) powder and 10 wt.% of nickel oxide (NiO) powder. SiO2 and NiO powders were mixed together with binders; polyethylene glycol (PEG) and carboxymethyl cellulose (CMC) to prepare slurry solution for replication of polyurethane (PU) sponge which functioned as the template. 10 wt.% of SiO2-NiO foams sintered at different temperatures; 1000 °C, 1100 °C, 1200 °C and 1300 °C. Morphology of 10 wt.% of SiO2-NiO foams such as the structure of foams and particles distribution were studied by using scanning electron microscopy (SEM).