Foam-filled　honeycombs　have　been　widely　applied　due　to　their　excellent　load　transfer　mitigation　and　energy　absorption　capacity.　In　the　present　study,　a　layered　graded　foam　concrete-filled　auxetic　honeycomb　was　proposed　by　tuning　its　overall　compression　deformation　mode　to　layer-by-layer　deformation　mode　to　realize　multi-level　structural　protection.　The　effect　of　the　honeycomb　cell-wall　thickness　gradient　(with　an　average　thickness　of　0.25　mm,　thickness　gradients　of　0.30:0.25:0.20,　0.35:0.25:0.15　and　0.40:0.25:0.10,　and　corresponding　positive　gradients)　and　the　foam　concrete　filler　density　gradient　(408:575:848,　848:575:408)　on　the　response　mode,　load　transfer,　energy　absorption,　and　Poisson＇s　ratio　of　the　proposed　composite　was　systematically　investigated.　The　results　showed　that　the　graded　composite　exhibited　an　obvious　layered　deformation　mode　and　a　negative　Poisson＇s　ratio　effect　under　relatively　low　and　moderate　loading　rates　(1　m/s,　10　m/s,　respectively),　especially　with　the　foam　concrete　density　gradient.　Under　a　high　loading　rate　(100　m/s),　the　graded　composite　demonstrated　progressive　collapse　initiating　from　the　loading　end　with　a　layer-by-layer　crushing　mode,　regardless　of　the　thickness　and　density　gradient.　In　the　response　of　the　composite　with　a　0.2:0.2:0.2　thickness　ratio　and　a　408:575:848　foam　concrete　gradient　subjected　to　1　m/s　crushing,　the　first-layer,　second-layer,　and　third-layer　foam　concrete　absorbed　94.62%,　88.72%,　and　86.94%　of　the　total　foam　concrete　energy　absorption　in　the　corresponding　crushing　stage,　respectively.　Compared　with　the　counterpart　homogeneous　composites,　although　the　graded　composite　had　an　insignificant　improvement　on　energy　absorption　(less　than　5%),　it　was　able　to　significantly　reduce　the　peak　load　(as　high　as　30%)　to　mitigate　the　load　transfer　to　the　protected　structure.　The　effective　Poisson＇s　ratio　of　the　first　layer　in　the　composite　with　positive　gradient　(408:575:848)　increased　to　-2　then　converged　to　-0.6　under　2　m/s　and　10　m/s　crushing,　and　ranged　from　-0.4　to　-0.1　under　50　m/s　and　100　m/s　crushing,　respectively.　The　effective　Poisson＇s　ratio　of　the　middle　and　bottom　layers　increased　to　-2　initially　and　converged　to　range　-0.4　to　-0.1,　regardless　of　the　crushing　speed.　The　staged　response　mode　of　the　graded　composite　facilitated　the　realization　of　multi-level　structure　protection　with　significantly　reduced　peak　load　transferred　to　the　protected　structure　and　tuned　energy　absorption.