The analysis of the steady-state response of a polyurethane foam and mass system to harmonic excitation is given. The foam’s uni-directional dynamic behavior motion is modeled by using nonlinear stiffness, linear viscoelastic and velocity proportional damping components. The relaxation kernel for the viscoelastic model is assumed to be a sum of exponentials. Harmonic balance is used to develop one- and two-term solution approximations that are utilized for system identification. The identification process is based on least-squares minimization of a sub-optimal cost function that uses response data at various excitation frequencies and amplitudes. The effect of number, spacing and amplitudes of the harmonic input on the results of the model parameter estimation is discussed. Model-order choice and the feasibility of describing the system behavior at several input amplitudes with a single set of parameters are also addressed.