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The behavior of foams is typically rate-dependent and viscoelastic. In this paper, multiplicative decomposition of the deformation gradient and the second law of thermodynamics are employed to develop the differential constitutive equations for isotropic viscoelastic foams experiencing finite deformations, from a phenomenological point of view, i.e. without referring to micro-structural viewpoint. A model containing an equilibrium hyperelastic spring which is parallel to a Maxwell model has been utilized for introducing constitutive formulation. The deformation gradient tensor is decomposed into two parts: elastic deformation gradient tensor and viscoelastic deformation gradient tensor. A...