In this paper, the mechanical properties of polyurethane foam (PUF) reinforced with glass fiber (RPUF) and non-reinforced PUF were investigated and compared to evaluate their structural applicability and failure criteria. The effects of glass fiber reinforcement were analyzed by tensile, compression, and repetitive impact testing. In the compression test, the differences of compressive response were analyzed by specimen directions, and tensile tests were carried out to evaluate the strain rate sensitivity of two materials in the low strain rate regime ($acute{varepsilon}$<0.1/s). Structural impact tests were carried out using dry drop tests and custom-made equipment. The dimensions of the test PUF specimens were $340mm{ imes}340mm{ imes}270mm$. Reaction forces were measured at the bottom of the specimen using impact load sensors with the capacity to measure up to 100 ton. Deformation due to impact load was measured using a high-speed camera system. The time histories of the impact load versus displacement behavior during repetitive impact loading were analyzed. This study presents a comprehensive understanding of the effect of fiber reinforcement on the mechanical behavior of PUF.