Abstract: The new energy absorption structure of glass fiber/resin composite wound hollow glass microspheres/resin solid ball element had been put forward. In order to investigate the damage evolvement law and energy dissipation mechanism of the element, the numerical analysis model was built by ABAQUS and the experiments were conducted under low-velocity and large-mass impact loading. Comparative analysis of numerical simulation and experimental results show that the key to the crashworthiness design of the structure was the compatibility design of the Poisson' s ratio between the surface and solid buoyant core.The smooth plastic compression damage and shear failure of the solid buoyant core come to occur due to the constraint stress of the composite surface with lower Poisson's ratio. The progressive tensile breaking of the composite surface is caused by transverse expansion deformation of the solid buoyant core and the petal shaped damage appears. The results show that this new structure has good energy dissipation property and provide certain reserve buoyancy.