ESI.Foam-X.2015.0. Foam X Poro-Elastic Material Poro-Elastic Material (PEM) modeling is based on FEM approach, implemented in VAOne software. It enables the computation of the coupled response of a fully trimmed vehicle by taking into account the BIW structure, the acoustic cavity and the trim components (carpet, dash insulator, headliner, seats…) In the automotive industry, the influence of trim components on acoustic comfort has been mostly investigated for airborne noise at mid- and high frequencies. However, due to the lack of adequate theoretical formulations, the influence of trim in numerical vibro-acoustic simulation at lower frequency range has often been ignored or simplified​ by the use of distributed spring/mass on the BIW structure and impedance on the acoustic medium. In the last few years, new theoretical developments contributed to overcome this limitation by providing an efficient FEM formulation for poro-elastic (trim) material modelling. ESI's state-of-the-art solution embeds the latest scientific and technological developments on this subject.