A　novel　steel-polyurethane　foam-concrete-tube　multilayer　energy　absorbing　panel　(SFCTMEAP)　was　proposed　in　this　paper,　and　it　could　be　attached　to　the　surface　of　the　protected　structure　to　mitigate　impact　loading.　The　impact　tests　on　the　SFCTMEAP　were　performed　via　using　a　drop-weight　impact　test　machine.　The　investigated　parameters　in　the　impact　tests　included　the　thickness　of　concrete　core　as　well　as　thickness　and　width　of　the　steel　tube.　All　tested　specimens　exhibited　a　combined　failure　mode,　consisting　of　the　local　indentation　of　energy　absorbing　panel　and　the　collapse　of　polyurethane　foam-filled　steel　tubes.　The　energy　absorbing　performance　of　SFCTMEAP　under　impact　loading　was　discussed　in　detail.　Additionally,　a　three-degree-of-freedom　model　was　proposed　to　obtain　the　displacement　response　of　the　SFCTMEAP,　and　the　analytically-calculated　displacement-time　histories　agreed　well　with　the　experimental　results.