This paper deals with material property identification of a helmet lining consisting of an outer layer of an expanded polystyrene (EPS) and inner layer of an open-closed cell foam (OCCF). A combined numerical simulation and experimental testing was used for the material property identification. Compression and drop tests were performed. https://www.markbroyard.com/great-pick-tablecraft-invertatop-squeeze-bottle-24-oz-translucent-12-pack-cheap-limited-save/