Abstract: In order to study the relation among storage modulus and loss modulus of microcellular polyurethane material with temperature, frequency and strain amplitude, the dynamic mechanical thermal analysis experiments of the material were carried out at different temperature. The first to fourth order generalized Maxwell model′s parameters were calculated by fitting the experimental data, and then, Hypermensh and Abaqus analysis softwares were used to simulate the dynamic bench tests of polyurethane elastic plate with four-order parameters of the Maxwell model, and simulated storage stiffness and loss factors were compared with experimental ones. The results show that storage modulus and loss modules decreased monotonously with temperature rising at -20 ℃ to 100 ℃ temperature range and increased with frequency rising in 0-5 Hz lower frequency range. The loss modules was increased gradually with the amplitude increasing while the storage modulus was the opposite trend within 0-4% strain amplitude range. Simulation and experimental average relative error of the storage stiffness and loss factor was 5.2% and 9.1%, respectively, these proved that the results of finite element modelling are correct.