Cushioning systems, which are cushion material and its designed configuration, are important to protect fragile items since they act as buffers between the impact force and the fragile product. As cushioning materials, several plastic foams are commonly used in industry. However, the utilization of the plastic material has been causing a solid waste problem and pollution. Thus, as an alternative cushion material to the plastic foams, a corrugated cushion, which is considered environmentally friendly and cheap material, was put into drop tests and its impact shock attenuation was investigated. Flat and free drop data were recorded and compared to the dynamic shock of EPS cushion. In addition, the mathematical model of the shock attenuation of the corrugated cushion was developed. The result showed that the corrugated cushion gave an excellent protection for items that were subjected to the limited number of drops. There was no significant difference of the shock absorbing ability between the EPS and corrugated cushions. Energy density model of cushioning material successfully explained the mechanical behavior and fatigue of the corrugated cushions.