In order to study the maximum acceleration-static stress curve and cushion coefficient of expanded polyethylene( EPE) under the different quality and different thickness,the cushioning properties of EPE are analyzed based on the finite element method. The results show that with the increase of static stress,the maximum acceleration and static stress are not proportional,but the maximum acceleration first decreases and then rises. With the increasing of thickness,maximum acceleration and the thickness of EPE are not proportional. The cushioning properties of EPE do not be necessarily improved with the increase of thickness.