A kind of composite buffering material was made by filling the voids of honeycomb paperboard with polyurethane. Drop tests were performed to evaluate the dynamic energy absorption capacity of the material. Based on the tests results,the mechanical behaviors of the material under low velocity dynamic impact conditions were analyzed. It was shown that the absorbed energy of the composite material varies inversely with the void diameter. The absorbed energy of the composite material is 1- 2 times than that of honeycomb paperboard and polyurethane. The energy absorption efficiency of the composite material is better than those of honeycomb paperboard and polyurethane. A kind of composite buffering material was made by filling the voids of honeycomb paperboard with polyurethane. Drop tests were performed to evaluate the dynamic energy absorption capacity of the material. Based on the test results, the mechanical behaviors of the material under low velocity dynamic impact It was shown that the absorbed energy of the composite material is inversely with the void diameter. The absorbed energy of the composite material is 1- 2 times than that of honeycomb paperboard and polyurethane. The energy absorption efficiency of the composite material is better than those of honeycomb paperboard and polyurethane.