Abstract: This work explored the effects of different materials and structures of shoe soles on the shock-absorbing resilience performance. According to the Fujian provincial local standard (DB35/1937-2020) "Test method for shock absorption and resilience performance of footwear products", the shock absorption and resilience performance of shoe soles with three different materials and structures were tested, statistically analyzed by analysis of variance, and the reliability of the obtained data was verified by using the same kind of samples in successive tests and the inter-laboratory comparative tests. The test results proved that the data measured by the test machines and test methods based on the above-mentioned standard were stable and reliable, and there were significant differences in the three impact indexes of maximum acceleration, indentation depth, and rebound height among the different sample types. Among the three different materials and structures, the "popcorn" sole showed the best shock-absorbing resilience performance with 57.2%, followed by the sole made of ordinary air cushion structure with 44%, and the sole made of ethylene-vinyl acetate copolymer material showed the worst performance with only 39.6%.