Nowadays, adequate and accurate representation of the microvascular flow resistance constitutes one of the major challenges in computational haemodynamic studies. In this work, a theoretical, porous media framework, ultimately designed for representing downstream resistance, is presented and compared against an in vitro experimental results. The resistor consists of a poro-elastic tube, with either a constant or variable porosity profile in space. The underlying physics, characterizing the fluid flow through the porous media, is analysed by considering flow variables at different network locations. Backward reflections, originated in the reservoir of the in vitro model, are accounted for through a reflection coefficient imposed as an outflow network condition. The simulation results are in good agreement with the measurements for both the homogenous and heterogeneous porosity conditions. In addition, the comparison allows identification of the range of values representing experimental reservoir reflection coefficients. The pressure drops across the heterogeneous porous media increases with respect to the simpler configuration, whilst flow remains almost unchanged. The effect of some fluid network features, such as tube Young's modulus and fluid viscosity, on the theoretical results is also elucidated, providing a reference for the invitro and insilico simulation of different microvascular conditions. © 2021 Elsevier Ltd