To reduce the pedestrian injury in accidents,the protection efficacy of sandwich material hood made of steel panel with PVC foam material inside was studied. The sandwich material was treated as anisotropic material by using the Eshelby’s principle and MoriTanaka’s method,and then its mechanical properties was calculated. The simulation of head impacting process was carried out by Ls-Dyna,and the results showed that,when some suitable parameters of the sandwich material were selected,the injury value of pedestrian head could be effectively reduced.