Reticulated vitreous carbon (RVC) foams were manufactured by multiple replications of a polyurethane foam template structure using ethanolic solutions of phenolic resin. The aims were to create an algorithm of fine tuning the precursor foam density and ensure an open-cell reticulated porous structure in a wide density range. The precursor foams were pyrolyzed in inert atmospheres at 700°C, 1100°C and 2000°C, and RVC foams with fully open cells and tunable bulk densities within 0.09–0.42 g/cm3 were synthesized. The foams were characterized in terms of porous structure, carbon lattice parameters, mechanical properties, thermal conductivity, electric conductivity, and corrosive resistance. The reported manufacturing approach is suitable for designing the foam microstructure, including the strut design with a graded microstructure.