Abstract: The new energy absorption structure element of filament wound composite sandwich cylinder has been put forward and designed. In order to investigate the damage formation, extension and evolvement law of the element, the numerical analysis model was built by ABAQUS and the experiments were conducted under quasi-static compression loading. Comprehensive analysis of numerical simulation and experimental results show that the quasi-static compression process can be divived into three stages, including the initial elastic compression stage, the progressive damage stage and the structural damage stage. The plastic damage deformation and shear failure of solid buoyant core occur under compression load. Then steady energy absorption process is terminated by the tensile breaking of hoop fibers owing to transverse expansion effect of solid buoyant core. The results show that the energy absorption efficiency of this element is much higher than that of the traditional composite culindrical shell structure.