Shock absorption performances of various rubbers were investigated by using drop impact test. Several types of rubber such as NR, NBR, EPDM, SR and PUR with three respective levels of shore hardness were used for the test. As in the cases, the absorbed impact energies in rubbers were measured under seven different loads against impact energy between 5-80J. The impact absorption efficiencies of the rubbers then were evaluated by means of both single impact energy condition and summation of all impact energy applied condition. As shown in the results, PUR and EPDM have better shock absorption performances than other rubbers. Further analysis was extended to determine a shear modulus of SR through the finite element implementation with Blatz-Ko model. As can be seen, relatively higher level of absorption energy results in a decreasing shear modulus.