The purpose of this paper was to solve the material properties (including cortex and core) of the structural foam material. First by means of three-point bending experiment, the deflection of structural foam material specimen with an overall dimension of 18 mm × 5.9 mm × 106 mm in the load of F=15 N was calculated to be 1.42 mm, and then the parametric equivalent sandwich model was established using Pro/E, and imported into Ansys Workbench for simulation analysis. The cortex and core elastic modulus as well as cortex parameter variation range was first set, and then the model parameters were analyzed using parameter identification method. It was found by data processing that cortex thickness ts= 1.15 mm, elastic cortex model E1=571 MPa, and core elastic modulus E2=304 MPa. This paper provides reference for performance analysis and research of structural foam materials.