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The constitutive behavior of cellular materials like wood, especially with respect to the plastic and fracture mechanical properties, differs significantly from that of "classical" materials like steel. From this point of view, it appears interesting to investigate a process like chip formation, where both plasticity and fracture intervene. Finite element simulations of such a process are performed using an elastoplastic constitutive model for isotropic foams to describe the material, and a cohesive zone model to describe the crack. The repartition of the cutting force into the components required for the elasto-plastic deformation of the material and for crack opening is obtained.