The objective of the study was to analyse cellular structure of selected cereal products and its effect on acoustic emission generated during their breaking. Analyses were carried out for biscuits “A” and “B” and crackers. The structure of those products was determined by means of an electron scanning microscope FEI QUANTA 200 at 20x magnification, which enabled carrying out analyses in the natural form of products examined without their preliminary preparation. The cakes were subjected to a fracture test with a velocity of 50 mm/min in a testing machine coupled with an accelerometer registering acoustic emission (AE) in a frequency range of 0–15 kHz. Parameters of cellular structure were found to depend on the type of product. The structure of the material affected the acoustic emission generated during its breaking. Materials with smaller air pores generated sounds with a weaker acoustic energy. Large cellular spaces of the products caused a higher share of low-frequency sounds in the acoustic emission.