The five independent elastic constants of plasma spray deposits were calculated from constitutive equations and the microstructural information (void aspect ratios and porosity) were gained from stereological analysis. The voids within the deposit were assumed to be a spheroidal shape. The structure of the deposit was considered to be transversely isotropic with respect to the spray direction, which requires five independent elastic constants of a stiffness tensor. Solid mechanics models containing spheroid-shape voids were applied to obtain the five independent elastic constants of the deposits. The calculated elastic constants were compared to the experimentally determined values.