The "smart foam" concept and design originate from the combination of the passive dissipation capability of foam in the medium and high frequency ranges and the active absorption ability of piezoelectric actuator (generally polyvinylidene fluoride) in the low frequency range. This results into a passive/active absorption control device that can efficiently operate over a broad range of frequencies. In this paper, a full three dimensional finite element model of smart foam is presented including its experimental validation. The modeling tool uses quadratic poroelastic elements, as well as elastic, fluid, and piezoelectric elements. The weak integral formulation of the different media involved is presented with the associated coupling conditions. A simplified orthotropic model of poroelastic media is presented. To validate the developed model, a prototype of a smart foam has been realized and its passive absorption and radiation measured in an impedance tube and compared to predictions. The experimental validation demonstrates the validity of the model. This modeling tool constitutes a general platform to simulate and optimize various configurations of smart foams.