Described herein is a process for preparing a foam (FA) with a Poisson's ratio in the range of from −0.5 to 0.3, the method including the steps of providing a foam (F1) with a flow resistance in the range of from 3000 to 8000 Pas/m, determined according to DIN EN 29053, and subjecting the foam (F1) to thermoforming including triaxial compression, wherein the foam (F1) is not reticulated prior to step (ii). Also described herein is the foam obtained or obtainable according to the process and the use of the foam as, for example, an energy absorbing device, preferably in protective gear, furniture, cushions, in cleaning devices with improved rinse-out behavior, in shoe soles, or as sealing, insulating or anchorage providing material for example used in earphones, ear plugs or dowels, or as acoustic material.