This paper presents a constitutive model of low density polyurethane foams for automotive industry applications. It is designated for numerical analysis of the mechanical deformations of car seats, but may also be used for general purpose simulations of foam structures. It takes into account the principal characteristics of foams: great deformability, energy dissipating properties, and particular behaviour dependent on loading conditions. We propose a simple formulation that allows an easy identification of model parameters, and enables a practical validation of the model in the context of industrial applications.