Responsive aqueous foams are very interesting from a fundamental point of view and for various applications like foam flooding or foam flotation. In this study thermoresponsive microgels (MGs) made from poly(N-isopropyl-acrylamide) (PNIPAM) with varying cross-linker content, are used as foam stabilisers. The foams obtained are thermoresponsive and can be destabilised by increasing the temperature. The structuring of MGs inside the foam films is investigated with small-angle neutron scattering and in a thin film pressure balance. The foam films are inhomogeneous and form a network-like structure, in which thin and MG depleted zones with a thickness of ca. 30 nm are interspersed in a continuous network of thick MG containing areas with a thickness of several 100 nm. The thickness of this continuous network is related to the elastic modulus of the individual MGs, which was determined by atomic force microscopy indentation experiments. Both, the elastic moduli and foam film thicknesses, indicate a correlation to the network elasticity of the MGs predicted by the affine network model.