Viscoelastic properties of porous materials, typical of those used in vehicles for noise insulation and absorption, are estimated from measurements and inverse finite element procedures. The measurements are taken in a near vacuum and cover a broad frequency range: 20 Hz to 1 kHz. The almost cubic test samples were made of 25 mm foam covered by a "heavy layer" of rubber. They were mounted in a vacuum chamber on an aluminum table, which was excited in the vertical and horizontal directions with a shaker. Three kinds of response are measured allowing complete estimates of the viscoelastic moduli for isotropic materials and also providing some information on the degree of material anisotropicity. First, frequency independent properties are estimated, where dissipation is described by constant loss factors. Then, fractional derivative models that capture the variation with frequency of the stiffness and damping are adapted. The measurement setup is essentially two-dimensional and calculations are three-dimensional and for a state of plane strain. The good agreement between measured and calculated response provides some confidence in the presented procedures. If, however, the material model cannot fit the measurements well, the inverse procedure yields a certain degree of arbitrariness to the parameter estimation.