The work aims to obtain the impact energy absorption materials enhanced by nano-particles. Based on the shear thickening fluid technology, nano-microsphere was dispersed in polyol and soft middle-density polyurethane foams were prepared. SEM, SHPB, drop hammer impact test and explosive shock wave test were used to analyze the structure, impact energy absorption and shock wave attenuation of the foams. The results indicated that nano-microsphere enhanced polyurethane foams had excellent impact energy absorption and shock wave attenuation. The said foams can be applied in protective gear, cushioning packaging and shock wave protection area.