Luffa sponge is one of such commercially viable and environmentally acceptable biological material derived from fruit of Luffa cylindrica (LC) plant and having recycling capability and triggered biodegradability ( John and Thomas, 2008 and Oboh and Aluyor, 2009). It is relatively stable in their intended lifetime but would biodegrade after disposal in composting conditions. At the same time, the fruits of LC have a netting-like fibrous vascular system. When they are dried, the fibrous network structure serves like an open cell foam material. It has the potential to be used as an alternative material for man-made cellular materials. The importance of biological materials such as the luffa sponge is growing as we search for sustainable solutions using new materials.