The purpose of this paper is to produce acoustic thermoset open-cell foam with both attractive acoustical and mechanical properties using a simple and versatile process. The manufacturing process is based on particulate leaching and is fully controlled to provide predictable foam microstructure. Microscopic and X-ray microtomographic analyses were used to validate the interconnectivity of the porosity as well as the degree of purity of the produced materials. It was shown that the porosity and the thickness depend on the compaction pressure, which is the determinant processing parameter. An optimization model based on the well-known JCAPL model was used to predict the physical properties of the foams microstructure. The acoustical and mechanical properties are shown to be dependent on particle size and compaction pressure. The thermoset foams can be used as effective absorbing acoustic materials with broadband absorption capabilities, combined with compressive modulus as high as 88MPa.