Shoe cushioning systems are important to prevent body injuries. This study developed and evaluated a cushioning system to reduce impact force on the heel. The cushioning system suggested consist of a polyurethane pocket, which contains water and porous grains of open cell to dissipate the energy effectively. Load-displacement curves fer the shoe cushioning system were obtained from an instrumented testing machine and the results were compared with various pockets with air, water or grains. Mechanical testings showed that the pocket with 5g porous grain was the best for the cushioning system. This system can be applied to the design of various kind of sport shoes.