Semiconductor industry needs a continuously improvement of integrated circuits performance and an increase of integrated density on silicon. The 2004 ITRS Roadmap underlines the need of dielectric material for ILD with dielectric constant (k) lower than 3 for the 90 nm node and than 2.4 for the 45 nm node. In this work, porous films with k value lower than 2.2 were processed using a porogen approach. Firstly, a material composed of a methylsilsesquioxane (MSQ) matrix and of organic nanoparticles (called porogen) is deposited and baked. Then, this composite is thermally cured to allow the porogens degradation and matrix crosslinking. Different k values were obtained by varying the porogen loading in the composite. Mechanical properties of composite and porous films (before and after porogen removal respectively) were investigated using nanoindentation and FTIR analysis for different porogen loadings (between 0 and 40 %). The composite modulus is higher than the porous film modulus for high porogen loading. This result is interpreted in term of matrix crosslinking. Mechanical properties were also modelized using foam mechanical models. For high porosity level, the best Young modulus fitting is obtained with tetrakaidecaedric cells, which seems in good agreement with porosity morphology.