During handling unitized products, they are subjected to a variety environmental hazards. Shock and vibration hazards are generally considered the most damaging of the environmental hazards on a product, and it may encounter while passing through the distribution environment. A major cause of shock damage to products is drops during manual handling. The increasing use of unitization on pallets has been resulted in a reduction in the manual handling of products and with it a reduction in the shock hazards. This has caused and increasing interest in research focused on vibration caused damage. the use of pallets as a base for unitizing loads, aids in the mechanical handling, transportation and storage of products. Besides aiding in the handling, transportation and storage of products, a pallet also acts on and interface between the packaged goods and the distribution environment. The determination of the impact deformation of the cushioning materials such as tray cup (polymeric foam) and corrugated fiberboard pad must be carried out to design the proper packaging system providing adequate protection for the fruit, and to understand the complex interaction between the components of fruit when they relate to expected transportation vibration inputs. In this study, the theoretical analysis of impact deformation for cushioning materials by dynamic vibration. The impact deformations of SW and DW corrugated fiberboard pad in acceleration amplitudes of 0.25 G-rms and 0.5 G-rms that were usually generated in transport vehicles during distribution environments were very small compare with the thickness of corrugated fiberboard pad. The maximum of vibration acceleration level of tray cup by vibration impact was about 3.2 G-rms. The theoretical allowable acceleration (G-factor) of the pear was 0.7102 G-rms, and the maximum dynamic deformation estimated within G-factor was about 1 mm.