SHOCK ABSORBING MATERIAL

An impact absorbing member is provided which has significantly excellent impact energy absorbing efficiency and is suitable as a head protecting member capable of absorbing impact energy applied to a head of an occupant in a vehicle cabin during a vehicle collision or the like and capable of reducing the value of head injury criteria. The impact absorbing member comprises a body 11 made of a rigid polyurethane foam and a surface member 12 which has a rigidity higher than that of the body 11 and is disposed on the impact receiving surface of the body 11. The surface member 12 has a thickness of 0.5-5 mm and is made of synthetic resin, metal, alloy, glass, or ceramics. The rigid polyurethane foam has a thickness of 10-80 mm, a compressive stress at 50% relative deformation of 0.25-2 MPa, and a density of 40-200 kg/m.