The cushion properties of composite structures with different materials are analyzed and compared. The static compression tests were carried out and compared in terms of cushion properties of four single materials and four composite structures, i.e., EPS, EPE, single wall corrugated board or double wall corrugated board. The stress-strain curves and cushion coefficient curves of different materials were obtained. The strain energy of foamed plastic with double wall corrugated board is greater than that of the foamed plastic with single wall corrugated board. Cushion properties of EPE with double wall corrugated board are better than counterpart of EPS with double wall corrugated board. The minimum cushion coefficient of foamed plastic with double wall corrugated board is lower than that of corresponding foamed plastic.