A thin-walled sandwich structure filled with polyurethane is introduced. Based on the hyperelastic constitutive model of polyurethane, the energy absorption characteristics of the structure are studied and compared with single-layer and double-layer thin-walled steel circular tubes. Applying quasi-static load and dynamic load to the three structures, the deformation mode, energy absorption characteristic parameters, crushing force and stroke efficiency of the three structures are obtained. The results show that under quasi-static loading, the thin-walled circular tube filled with polyurethane produces axisymmetric deformation, and the average load and specific energy absorption are higher than the other two structures. Under dynamic loading, the stroke efficiency of thin-walled circular tube filled with polyurethane is small, but the average load and specific energy absorption are higher than the other two structures.