The measurement analysis model of foam material dynamic stiffness and damping coefficient was put forward and the relevant experimental system was established. The dynamic stiffness and damping coefficient of two cushion structures consisting of an aluminum plate and a foam material were tested and calculated. The experimental and calculation results showed that the dynamic stiffness and damping coefficient of the foam material can be resulted from the sound impedance of the cushion structure. The more the mass of the aluminum plate, the lower the resonance frequency and the higher the value of the resonance peak. For the aluminum plate and foam cushion structures which the foam materials are identical and the mass of the aluminum are different, the dynamic stiffness and the damping coefficient are basically the same. The more accurate calculation results can be obtained by considering the mass of the foam material.