The National Highway Traffic Safety Administration (NHTSA) has enacted numerous Federal Regulations dealing with automotive occupant protection. This paper deals with the Federal Motor Vehicle Safety Standard #201 (Upper Interior Head Impact Protection), and describes a new series of polyurethane foams and polymers which are being developed to efficiently protect the occupant of a vehicle during a collision. These new energy absorbing polymers are being developed with a unique chemistry that yields a semi-rigid thermoformable foam with enhanced Energy Absorbing (EA) characteristics. This chemistry in combination with a revolutionary new manufacturing process developed by Foamex known as Controlled Pressure Polymerization or VPF™ yields a series of urethane polymers with unique properties. In addition, this paper covers a joint development program between Foamex and Lawrence Livermore National Laboratories (LLNL) in the area of finite element simulation of a Featureless, Free Motion Headform (FMH) impacting these unique foams and polymers.