Disclosed is a polyurethane closed-cell foam composition exhibiting an ability to absorb very high strain rate compression without loss of structural integrity by brittle fracture, spalling, or splintering. The new composition further exhibits no loss or degradation in conventional mechanical properties, particularly its response to low rate compression. The new formulation of the present embodiemnt is based on the reaction product of a modified MDI isocyanate and a sucrose/glycerine based polyether polyol resin catalyzed by a mixture of one or more tertiary amines and water wherein the isocyanate and polyol resin each have a low number of functional groups per monomer and a high number of rotational degrees of freedom.
 This invention was made with Government support under government contract no. DE-AC04-94AL85000 awarded by the U.S. Department of Energy to Sandia Corporation. The Government has certain rights in the invention, including a paid-up license and the right, in limited circumstances, to require the owner of any patent issuing in this invention to license others on reasonable terms.