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Compressive behaviour of open and closed cell polyurethane foam samples under large deformation is studied using micro‐Computed Tomography (micro‐CT), Digital Volume Correlation (DVC) technique and micro‐Finite Element (micro‐FE) modelling. The micro‐CT images of the foam samples at different compression strains are used to determine anisotropy in the foams, to obtain qualitative information on deformation mechanisms, to quantify the deformation and strains using a local DVC approach and to generate images for micro‐FE modelling of the foam samples. Micro‐FE modelling predicts the deformation using an elastoplastic material model coupled with continuum damage mechanics. Two different types of boundary conditions, experimentally derived (ExBC) and interpolated from DVC (IPBC), were implemented to evaluate the displacements in the micro‐FE models. A reduced integration scheme in micro‐FE analysis resulted in high artificial energy and was discarded in favour of full integration. The displacement predicted by IPBC matched with DVC displacement contours for closed cell foam. The ExBC‐predicted axial displacement (W) showed a better agreement with DVC than transverse displacements (U, V) contours. However, a significant statistical comparison (R2 > 0.70) of all displacements was obtained for both IPBC and ExBC. For open cell foam, both boundary conditions predicted a significant difference in the displacement contours with respect to DVC measurements. Still, the axial displacements of ExBC and IPBC showed a better statistical significance (R2 > 0.70). [ABSTRACT FROM AUTHOR]