The work aims to compare the advantages and disadvantages of cushioning performance of EPE, EPS and EPO through tests. Static compression test, dynamic compression test and Ansys finite element simulation technology were used for data processing and analysis of three kinds of material samples with certain specifications. In the static cushioning characteristic tests, when the stress on the material was greater than 3.5 kPa and less than 180 kPa, the relationship between EPO, EPE and EPS static cushioning performance coefficients was EPEEPO>EPE. When the static stress was between 10 kPa and 14 kPa, these three materials had similar cushioning effect. When the dynamic cushioning performance of EPO was in the middle of EPE and EPS, and the static stress was large, the performance of EPO was more similar to EPE, and the cushioning performance was improved compared with EPS. Through testing and comparison, EPO material has better cushioning characteristics, and can be used as new cushioning package in some environments, so it has a better development prospect in the future.