Polyurethane Foam(PUF), a outstanding thermal insulation material, is used for various structures as being composed with other materials. These days, PUF composed with glass fiber, Reinforced PUF(R-PUF), is used for a insulation system of LNG Carrier and performs function of not only the thermal insulation but also a structural member for compressive loads like a sloshing load. As PUF is a porous material made by mixing and foaming, mechanical properties depend on volume fraction of voids which

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... is a dominant parameter on density. Thus, In this study, density is considered as the effect parameter on mechanical properties of Polyurethane Foam, and mechanical behavior for compression of the material is described by using modified Gurson damage model.