This study aimed to determine whether expandable rigid polyurethane foam was an appropriate substitute for rigid block polyurethane foam to model the trabecular bone in biomechanical testing. Static compression tests were performed to determine compressive moduli and yield stresses on three polyurethane foam densities namely 0.16 g/cm³, 0.24 g/cm³ and 0.42 g/cm3. The compressive modulus for 0.16 g/cm³ and 0.24 g/cm³ varied from 40 to 43 MPa and 83 to 92 MPa while yield stress ranged from 2.1 to 2.3 MPa and 3.4 to 4.8 MPa respectively. As for 0.42 g/cm³, the compressive modulus and yield stress varied from 240 to 256 MPa and 38-40 MPa. Based on these results, the compressive modulus and yield stress of 0.24 g/cm³ compared favourably with rigid block PU foam and human cadavers presented in relevant literatures and therefore may have potential as a substitute for trabecular bone.