Lakes proposed the methods to form a negative Poisson’s ratio to the foam structures, that is, a permanent volumetric compression in three orthogonal directions and heat processing . Lakes and Choi formed the polyurethane foam with a negative Poisson’s ratio via volumetric compression ratio and heat processing . The cell size of foam, different heating temperature and heating time are affected to the value of negative Poisson’s ratios . There are several important conditions such as pore size, compression ratio, heating temperature and heating time needed to form a negative Poisson’s ratio. Kim formed the polyurethane foam with a negative Poisson’s ratio and utilized it as the scaffolds for cartilage regeneration via mechanical stimulation .