There are many varieties of foam materials. such as open or closed pore porous foam materials. ceramic or metallic foam material according to the type of material. metallic foam materials are among the most commonly used and preferred foam materials become Al-based foam material. Al alloying elements which affect the compressive strength in the foam material. Al also added into the ceramic particles (eg B4C, SiC, etc.) of the compression and impact strength of the metallic foam is increasing very significantly.
Thank you for your answer, I think the field needs an updating through a review that can go deep in collecting the best achievements in foam materials just like the amazing paper of Ashby
http://link.springer.com/article/10.1360/02yb0203
But, its a long interval of time from 2003 till now, please if any one knows any best achieved values on absorbing energy, will be grateful if s/he share these values with us.