To design foams with specific properties, it is important to be able to predict their effective properties. The objective of this study is to compare and quantify the effect of the geometrical parameters on the thermal properties. Then the study uses both analytical and numerical homogenization methods to connect micro-scale parameters to the macro-scale thermal behavior. Several statistical studies of the morphology have been used to model the different categories of PU foams. The foam is modeled by a periodic structure of open, closed, or mixed cells. For each type of cell, different idealized shapes of a single cell are used, while keeping a constant porosity for each category. In the case of mixed