The work aims to create polyethylene foam material in the finite element by introducing its static compressive property and apply it to the simulation and analysis of dropping impact acceleration. The actual stress-strain curve of the material was obtained by static compressive test of polyethylene foam and used in Crushable Foam model via Ansys. Finally the dropping impact acceleration of polyethylene foam buffer system was simulated and analyzed, and compared to dropping test results. Simulation impact acceleration curve of polyethylene foam buffer system was consistent with dropping test curve on the whole. It is feasible and effective to introduce the static compressive property of polyethylene foam based on Crushable Foam model, and the reference value is provided for the finite element analysis of nonlinear buffer system.