The room-temperature mechanical properties of a closed-cell, polyurethane encapsulant foam were measured as a function of foam density. Over the range of densities examined, the modulus could be described by a power-law relationship with respect to density. This power-law relationship was the same for both tension and compression testing. The basis for this power-law relationship is explained in terms of the elastic compliance of the cellular structure of the foam using a simple geometric model put forth by Gibson and Ashby. The elastic collapse stress, a property relevant to compression testing, also is found to exhibit a power-law relationship with respect to density. The density dependence of this property is also found in the work of Gibson and Ashby and is explained in terms of the Euler buckling of the struts that comprise the cellular structure. Energy absorption during deformation is also reported for both tension and compression testing.