One way to shield an atypical structure to secure the occupant safety of an impact vehicle is to stack energy absorbing material modules around the structure. To be applicable to a cushion module, material must have enough energy absorbing capabilities while satisfying the safety requirements of the vehicle occupant. Static compression test of the potential materials gives a good indication which material is good for a slacking module. This paper presents the mechanical properties that a cushion material must have to satisfy the safety requirements. Static tests are performed for Quard-Guard system module, sand bag, recycled tires, Geo-Container, Geo-Cell and Expanded Polystyren (EPS) Blocks. Static test results are discussed and EPS block of density showed good potential for a cushion module. To check the dynamic effect of EPS block, drop tests have been made up to 35.6km/h impact speed. Drop test results are compared with static test results and no appreciable difference was found. To improve the EPS module property, making holes to the block is suggested and drop test are performed for the modified blocks. From the drop test results, design values are suggested.