A set of drop impact testing machine was developed based on classical cushioning properties theory of cushion material. Key issues of data acquisition and processing of free fall were studied. The interference of random signal was effectively reduced by a variety of digital filtering technology; by using a new data processing method to obtain the initial velocity, the data approaches to the actual value; the buffer curve of cushioning materials was then obtained through the least square fitting of the experimental data. Repeated drop impact experiments of EPE materials were carried out. The results satisfy the classical cushion curve, and the maximum relative error is 3. 7272% of the experimental result. It was concluded that the data acquisition of the experimental system is standard, the data processing method is accurate, and the experimental system is reliable. The purpose was to provide scientific basis for cushion packaging design.