This study aimed to find out a buffer filling material with good cushion performance, and evaluate its mechanical properties. The aluminum foam raw materials were processed into the sample size, and made holes with drilling machine . Then the holes were filled in with different volume percentages of polyurethane. Impact test methods were adopted to analyze the aluminum foam-polyurethane mechanical properties of polyurethane composites. The best results of toughness was found when the proportion of polyurethane in the sample volume percentage was 4.9% Taken together, the cushion properties of aluminum foam-polyurethane with composite structures is better than aluminum foam monomer, which is the best anti-high impact material with high overload protective cushion.