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Energy absorbing (EA) materials are used in automobile interiors to help protect occupants from injury in the event of front or side collisions. Depending on their function (shoulder or knee bolster) and location within the automobile (instrument panel or door) different energy absorbing characteristics may be required. Polyurethane (PU) foam is ideally suited for these applications because of its chemical and design versatility and excellent energy absorbing properties. Routine measurements to characterize EA materials are often performed at relatively low velocity. Collisions which have a high probability of causing occupant injury, however, usually occur at much higher velocities. Because energy managing properties of EA materials can exhibit a dependence on velocity, testing at velocities similar to actual impact velocities is highly desired to accurately characterize a material's performance.