In order to reduce the damage of the shock to the human body, a kind of shear thickening gel (STG) with buffering effect was prepared. The infrared and rheological properties of the shear thickening gel (STG) were studied. Foam (PU) was used to improve the impact resistance of foam, and the microstructure of polyurethane foam was observed by scanning electron microscopy. The results show that B atoms are successfully introduced into the siloxane chain and have obvious creep and shear thickening properties. STG has been uniformly attached to the bubble wall and significantly improved the impact resistance of the polyurethane foam. When the speed reaches 9m/s, the residual load of pure PU is about 3.6kN, the residual load of STG-PU is only about 1.7kN, and the reduction of residual load reaches 53%.