New methods to fabricate a metallic closed cellular material for smart materials using an isostatic pressing and penetrating method are introduced. Powder particles of polymer or ceramics coated with a metal layer using electro-less plating were pressed into pellets and sintered at high temperature. These powder particles were sintered by spark plasma sintering (SPS) method. Closed cellular materials including polymer were fabricated by penetrating polymer into metallic foams. Many kinds of metallic closed cellular materials including different materials from that of cell walls were tried to fabricate. The physical and mechanical properties of these materials were measured. The results of the compressive tests show that this material has high-energy absorption and the result of measuring the internal friction show that the internal friction of these materials is larger than that of pure aluminum.