The wide range of properties of foam gives enormous applications, which cannot be met by fully dense solids. The elastic properties of the foam material can be determined by considering a small repetitive unit cell element, called representative volume element. The unit cell taken for the analysis is tetrakaidecahedron. The objective of the present work is to understand the micro-mechanics of foam deformation and prediction of elastic properties by numerical simulation using FEA software ABAQUS for open cell foam. These properties are compared with those available in literature. Translation symmetry of the unit cell alone is sufficient to get the property of the entire foam. The periodic boundary conditions are imposed on the unit. The values obtained from the present analysis give better results since the periodicity is maintained. The Young's modulus and shear modulus are the increasing functions of relative density while the Poisson's ratio is a decreasing function.