A three-dimensional cellular system that may be made to exhibit some very unusual but highly useful mechanical properties, including negative Poisson's ratio (auxetic), zero Poisson's ratio, negative linear and negative area compressibility, is proposed and discussed. It is shown that such behaviour is scale-independent and may be obtained from particular conformations of this highly versatile system. This model may be used to explain the auxetic behaviour in auxetic foams and in other related cellular systems; such materials are widely known for their superior performance in various practical applications. It may also be used as a blueprint for the design and manufacture of new man-made multifunctional systems, including auxetic and negative compressibility systems, which can be made to have tailor-made mechanical properties.