This research develops an improved model for the stress-strain behavior of cellular materials and incorporates the three different states of deformation associated with cellular materials including (l) cell wall bending, (2) collapse of cell walls, and (3) reinforcement by multiple cell walls in contact. The model will predict elastic moduli, energy absorption, and densification based on the geometry of the cells, cell wall thickness, and moduli of the materials. Experiments will be conducted to verify the predictive model.