Abstract: The Aluminum foam is widely used in aerospace field for it has excellent physical and mechanical properties such as low density, high temperature resistance and good energy absorption, etc. Due to the compressibility of porous materials, the classical Taylor rod theory cannot be applied. On the basis of certain assumptions, the plastic deformation characteristics of the porous material elastic body under Taylor impact are analyzed by using the energy method formula in this paper. Then, the plastic deformation analysis model of porous material elastic body under Taylor impact is constructed, and validity of the model is verified through the data of aluminum foam Taylor impact tests. The results can provide guidance for optimization design of the physical and mechanical properties and structural parameters of porous material.