The production of artificial leather is critically important for the manufacture of various goods, such as vehicle interiors. This manufacturing process is typically carried out by "layer addition", and the final product is called "Supported Expanded Vinyl" or SEV. This process uses chemical foaming agents that degrade with heat to generate nitrogen and carbon gases. Due to new environmental regulations, companies are opting for more sustainable measures such as thermoplastic microspheres that expand with heat. For foams expanded with this method, it is crucial to consider the viscoelastic properties at different expansion ratios as the product's performance in its application depends on these. This paper describes the differences in the mechanical properties of the yield limit and rupture resistance of PVC foams expanded with a chemical agent and those expanded with a physical agent. From the statistical analysis of the behavior of these properties at different densities, prediction models were obtained, and the statistical correlation between the factors and their responses was established. Key words: thermoplastic microspheres, viscoelastic properties, mechanical properties.