Abstract: In order to study the damping characteristies of Polyurethane, the mechanics parameters of polyurethanes got from SHPB test were used in finite element model (FEM) simulations of hard target penetration. A series air cannon experiments were conduced in the same condition. Correlation calculations were conducted between results from the simulations and the air cannons experiments. Then high correlation coefficients proved the accuracy of simulation model and material parameters. On this basis, the transfer functions were identified based on account of the simulation data and dynamic model for the memory-test-device potted with polyurethane under the specific density. The damping characteristics of the test devices were quantitatively evaluated after the amplitude frequency characteristics analysis of the transfer function.