Abstract: A series of rigid polyurethane (PU)/epoxy resin (ER) IPN foams were prepared. Changes of the chemical structure and morphology of IPN foams were investigated by FTIR spectroscopy and SEM. The FTIR show that there exist some chemical bonds between PU and ER component. The cell shapes of all the IPN foams are almost uniform. The cyclic compression behaviors of the IPN foams were tested. The results indicate that the stress at any given strain and the dissipated energy both decrease with the number of cycles. The stress and dissipated energy both increase with the ER content. The loading and unloading response can be fully described by modified Ogden’s model. The accumulated dissipated energy can be expressed by Weibull equation.