The porous metallic material has the most superior physical property and the best mechanical capability. This study is investigated with the simulation analysis by compressing three kinds of specimens. Three aluminum foams with the thickness of 10 mm are bonded at Case 1. Two aluminum foams with the thicknesses of 10 mm and 20 mm are bonded at Case 2. It is one aluminum foam with the thickness of 30 mm at Case 3. The two dimensional model is done by ANSYS design modeler and the finite element analysis is performed by ANSYS structural analysis. As the forced displacement of 1 mm during the elapsed time of 60 sec is applied, the forced displacement of 10 mm during the total elapsed time of 600 sec is applied. As the analysis result, the most reaction force is shown at case 2 among three cases. Case 2 is estimated as the best structure. The analysis result of this study is thought to be the data necessary for the safe design about mechanical structure and the development of composite material.