The mechanical properties of open-cellular epoxies with a cubic prism structure have been investigated by compressive tests with angles between the beam and the load direction of 0 degrees (90 degrees) and 45 degrees. When the angle was 45 degrees, the stress fluctuated in a plateau region about a roughly constant flow up to a strain of 77%. However, when the angle was 0 degrees (90 degrees), the flow stress changed significantly with the strain passing through a series of peaks. The absorption energy per unit volume was found to be essentially independent of the angle between the beam and the load direction.