The equivalent cushioning property of different combination forms is studied in order to promote the application of combination cushion. Theoretical derivation was carried out based on the theory and knowledge system of cushioning packaging design. The equivalent combination coefficient value was between the coefficients of the two combination materials. The equivalent cushioning coefficient formula was expressed by cushioning property parameters of the two combination materials. In conclusion, hypothesis has not been made in the derivation process. The combination equivalent cushioning coefficient formula has strong universality. It provides a basis for the design of combination cushion and the reasonable use of different cushion materials.