Cellular materials, based either on polymers or metals, exhibit similar compressive stress-strain response. In a previous work, this behavior has been described in terms of a statistical micromechanics model, which deals with the deformation of individual struts of the foam material, assuming that it is an isotropic one. However, due to the manufacturing process, cellular materials are substantially anisotropic, having different properties in the (foam) rise and transverse direction. In this study, the degree of anisotropy, has been taken into account by an orientation distribution function (ODF). The ODF has been treated as a probability density function and was used to calculate the rate of struts transition from elastic to buckling (yield) region. It has been found, that with this statistical model, the particular features of compressive response of polymeric and metallic foams in the rise and transverse direction, could be successfully described.