Flexible polyurethane foam is based on a 3-dimensional cellular network. The mechanical properties of foam material depend upon cell structure and cell size distribution. In this work, we use laser confocal microscopy to image the foam cells and recover its 3-dimensional cellular network. Based on this technique we provide a statistical analysis and compare several foam samples. Confocal microscopic images are also used to visualize foam compression. Images for foam network structure under different mechanical compressions are also obtained. Limitations of confocal microscope are discussed and a new method - nuclear magnetic resonance imaging is proposed. 4 Corresponding author.