In this paper, the load-carrying capacity and failure mechanisms of sandwich beams and panels with elastomeric foam core and composite laminate face sheets are investigated. For this purpose, the flexural behavior of laminated composite beams and panels (applied as face sheets) is firstly investigated under three-point bending and central concentrated loads, respectively. Then, the same examination is conducted for the sandwich beams and panels, in which the proposed elastomeric foam is utilized as the core material. It is shown that the failure mechanisms which are associated to the core in the sandwich structures with crushable foams are not considered in the examined sandwich structures. The collapse of the sandwich specimens, examined here, is observed due to the failure of the skins in some steps. By multi-step collapse of these specimens via separately failure of the top and bottom skins, a considerable amount of energy is absorbed between these steps. Due to non-brittle behavior of the core material under loading, a large compression resistance is observed after failure of the top skin which led to the recovery of the load-carrying capacity in the sandwich beams. A similar behavior for the sandwich panels led to the increase of the ultimate strength after appearance of the failure lines on the top skin. The general outcomes of this investigation promise a good influence for the application of elastomeric foam as core material for sandwich structures.