Static and dynamic compression tests and finite element simulations are conducted on EVA closed cell foam materials to investigate the cushioning performance of EVA closed cell foam with different densities and the reliability of the simulations. Data such as stress-strain curves are obtained from static and dynamic compression tests of closed cell foams as a way to further analyze their mechanical properties. The Mat83 intrinsic model in LS-DYNA is selected to establish the finite element model of EVA closed cell foam, and the simulation results are compared with the test results under the same working condition. In the static and dynamic compression tests, as the density becomes larger, the stress of the EVA closed cell foam with the same strain increases, and the maximum energy absorption of the EVA closed cell foam becomes larger, while there will be an intermediate density of the EVA closed cell foam with the best cushioning effect under different working conditions. In terms of simulation, the simulation curves of Mat83 intrinsic model in LS-DYNA are in good agreement with the experimental curves. The Mat83 intrinsic model in LS-DYNA can well simulate the mechanical behavior of EVA closed cell foam in dynamic impact.