Aluminum foam-polyurethane composite with 12.15% filling volume of aluminum foam was used as sample. Cushioning models of three different thickness, 6 mm, 8 mm and 12 mm, were established under 7 800 g acceleration. Ansys software was applied for stress analysis of the models and distortion of the models was obtained. The cushioning performance of the models was analyzed. The results showed that the larger thickness, the higher max stress and distortion when the aluminum foam-polyurethane composite material model was impacted within a certain thickness.