This work is concerned with the application of the second-order nonlinear homogenization procedure of Ponte Casta~neda (2002) to generate estimates for the e®ective behavior of viscoplastic porous materials. The main concept behind this procedure is the construction of suitable variational principles utilizing the idea of a \linear comparison composite" to generate corresponding estimates for the nonlinear porous media. Thus, the main objective of this work is to propose a general constitutive model that accounts for the evolution of the microstructure and hence the induced anisotropy resulting when the porous material is subjected to ¯nite deformations. The model is constructed in such a way that it reproduces exactly the behavior of a \co...