Abstract: The compression process of the thermoplastic polyurethane elastomer honeycomb structure was simulated by the finite element model, and was verified by experiments. The influence of the cell concave angle, width and wall thickness on the Poisson's ratio and energy absorption of honeycomb structure was studied by this model. The results show that the model could simulate the compression process of the honeycomb structure accurately, and the relative error of the peak stress of test and simulation was within 10%. When the concave angle was negative, the honeycomb structure had negative Poisson's ratio, and the energy absorption was larger than that of honeycomb structures with positive concave angle. The smaller the cell width or the larger the cell wall thickness, the greater the energy absorption of the honeycomb structure. With the cell concave angle of -30°, the width of 1 mm, and the wall thickness of 1 mm, the honeycomb structure had the best energy absorption effect. The concave angle had the greatest influence on the Poisson's ratio and energy absorption of the honeycomb structure.