The　encapsulation　process　is　an　effective　method　to　protect　electronic　components　from　the　threat　of　the　external　environment.　However,　traditional　encapsulating　materials　are　brittle　and　easily　crack　due　to　their　low　impact　strength.　Therefore,　it　is　necessary　to　toughen　encapsulating　materials.　The　gradient　structure　can　effectively　improve　the　performance　of　materials　but　is　not　yet　used　in　the　field　of　encapsulation.　This　study　prepared　several　homogeneous　and　gradient　materials　for　experimentation,　including　epoxy　plates　with　different　carbon　nanotube　(CNT)　distributions,　such　as　＂EP＂　(no　CNT),　＂X＂　(a　high　CNT　content　in　the　top　and　bottom　and　a　low　CNT　content　in　the　middle),　＂V＂　(a　CNT　content　that　gradually　decreases　from　top　to　bottom),　and　＂?＂　(contrary　to　＂V＂),　and　epoxy　plates　encapsulating　a　printed　circuit　board　(PCB),　such　as　＂V-P＂　(an　＂V＂　epoxy　gradient　with　a　PCB).　The　quasistatic　tensile　tests　and　dynamic　impact　tests　show　that　the　tensile　and　impact　strengths　of　the　homogeneous　composites　with　0.7　wt%　CNT　are　the　highest.　The　drop-weight　tests　show　that　regardless　of　the　inclusion　of　a　PCB,　gradient　materials　have　better　impact　strength　and　energy　absorption　than　pure　epoxy　materials.　In　particular,　among　the　gradient　plates　without　a　PCB,　the　impact　strength　and　critical　failure　energy　of　the　＂?-5＂　plate　(＂?＂　with　five　layers)　are　the　highest,　125%　and　8　times　higher　than　those　of　the　pure　epoxy　(＂EP＂)　plate.　Among　the　plates　encapsulating　PCBs,　the　impact　strength　and　critical　failure　energy　of　the　＂V-5-P＂　plate　are　the　highest,　with　values　40%　and　15.8%　higher　than　those　of　the　＂EP-P＂　plate.　The　more　continuous　the　CNT　distribution　is,　the　higher　the　impact　strength　of　the　material.　These　results　provide　feasibility　for　the　application　of　gradient　materials　in　the　field　of　encapsulation　and　provide　a　reference　for　encapsulation　design.