A porous solid may be characterized as an elastic-viscoelastic and acoustic-viscoacoustic medium. For a flexible, open cell porous foam, the transport of energy is carried both through the sound pressure waves propagating through the fluid in the pores, and through the elastic stress waves carried through the solid frame of the material. For a given situation, the balance between energy dissipated through vibration of the solid frame, changes in the acoustic pressure and the coupling between the waves varies with the topological arrangement, choice of material properties, interfacial conditions, etc. Engineering of foams, i.e. designs built on systematic and continuous relationships between polymer chemistry, processing, micro-structure, is still a vision for the future. However, using state-of-the-art simulation techniques, multiple layer arrangements of foams may be tuned to provide acoustic and vibrational damping at a low-weight penalty. In this paper, Biot's modelling of porous foams is briefly reviewed from an acoustics and vibrations perspective with a focus on the energy dissipation mechanisms. Engineered foams will be discussed in terms of results from simulations performed using finite element solutions. A layered vehicle-type structure is used as an example.