To investigate the drop numerical simulation technology of an industrial control equipment cushion packaging. The drop simulation model of an industrial control equipment cushion packaging was established. The drop acceleration curve and equivalent stress cloud were obtained from simulation results and deformation animation was observed. Comparative drop tests of cushion packaging was designed to validate the drop simulation model. Based on the verified drop simulation model, the effect of EPE cushion size on the drop impact response of cushion packaging was studied. The drop acceleration curve from drop simulation was basically in agreement with that of the drop test and the difference in peak acceleration was only 0.8% . The equivalent stress cloud showed that the product met the strength requirement and permanent deformation was not produced, which was in accordance with the drop test results. The research on EPE cushion size revealed that the cushion thickness had more significant effect on drop acceleration compared with cushion area. The drop simulation model established in this paper had high accuracy and could be used in structure design and optimization of cushion packaging in the future.