The work aims to study the influence of foam EPS nonlinear viscoelastic constitutive model on the accuracy of air conditioner drop simulation. The stress-strain results of foam EPS at different strain rates were obtained through dynamic compression tests. The nonlinear viscoelastic constitutive model Fu-Chang foam in LS-DYNA was used to accurately simulate the mechanical properties of the foam at different strain rates, and verified by air conditioner drop simulation. By using foam EPS nonlinear viscoelastic constitutive model under different strain rates for simulation, the similarity between the simulated acceleration curve and the actual test acceleration curve of different locations of the air conditioner was more than 90%. The EPS foam nonlinear viscoelastic constitutive model under different strain rates can accurately simulate the mechanical properties of EPS foam under dynamic impact, and can more accurately simulate the dynamic response of air conditioner structures and the state of foam failure under drop conditions, to improve simulation accuracy.