The polyurethane elastomer foam (PUEF) has the properties of both foam and elastomer materials, so it can be used as efficient absorption material in the field of anti-impact equipment. In this study, PUEF with different closed porosity and density was prepared. The effects of material density, cell structure and strain rate on stress- strain curve and energy absorption were explored through FT-IR, SEM, compression test with the strain rate of 1000~4000 s^-1, etc. It is found that the stress and absorbed energy per unit volume of PUEF increase with the increasing of density, strain rate and closed porosity. By studying the energy absorption diagram of PUEF with high closed porosity under any given loading rate, the characteristics of materials with different densities under compression load were described, and it is shown that the best density of PUEF with energy absorption is 400 kg/m³ under given loading conditions. This study could help to deeply understand the energy- absorbing mechanism and strain rate- dependent behavior of PUEF with different microstructures and densities, and also provides theoretical support for the selection of PUEF as excellent impact-resistant and energy-absorbing material in practical engineering applications.