The effect of the deferent rubber content substituted for fine aggregate on the mortar performancewas studied. The effects of the rubber coated with the coating materials on the mortar compressive strength, bendingstrength and impact work were discussed. The optimum rubber powder content and the suitable coating materialwere found. Through the electrical probe test- BEI, SEI and calcium ion distribution, and the slight crack and theinterface between the rubber and cement matrix are analyzed. The results show that the rubber powder coated withthe surface treatment materials A, B and C bas the capability of absorbing a large amount of energy under thecompressive and flexural load and the slight cracks of R- C were controlled and restrained.