Polyurethane foam has the properties of energy absorption and mitigating the impact, it has been used in internal protection head cap of cylindrical objects as cushion material, its theory and simulation has been widely discussed by the domestic and foreign scholars, but little experimental research is involved. In this paper, a dynamic loading water-entry impact experiment was designed for polyurethane foam plastics with different densities. In addition, ANSYS/LS-DYNA finite element analysis software was used to simulate water-entry process of cushion materials with different densities. The experimental and simulation results show that the 0.18 g/cm3 polyurethane material can effectively protect the cylindrical head, reduce the stress and have a good cushion effect on it.