A　novel　energy　absorbing　structure　is　proposed　and　can　be　fixed　on　the　front　of　protected　structures　to　reduce　the　impact　-induced　damage.　This　energy　absorbing　structure　consists　of　nine　polyurethane　foam　-filled　steel　tubes　(PUFFSTs)　and　a　steel　-concrete　-steel　sandwich　panel　(SCSSP)　and　is　named　steel　-concrete　-steel　-foam　-filled　-tube　energy　absorbing　structure　(SSEAS).　The　present　study　investigates　the　energy　dissipation　characteristics　and　dynamic　responses　of　SSEAS　through　both　experimental　and　numerical　analyses.　All　specimens　exhibited　the　same　failure　mode,　including　the　collapse　of　the　centre　PUFFST　and　the　local　indentation　of　the　SCSSP.　The　investigated　parameters　contain　the　thickness　and　width　of　the　steel　tube,　thickness　of　concrete　core　and　the　initial　momentum　of　the　drop　weight.　A　comprehensive　discussion　is　presented　on　the　impact　response　and　energy　dissipation　performance.　The　results　indicate　that　the　thinner　concrete　core　would　result　in　larger　deformation　but　shallower　local　indentation.　Additionally,　raising　the　width　and　thickness　of　the　steel　tube　would　result　in　higher　energy　absorbing　capacity　and　larger　proportion　of　energy　dissipation　of　PUFFSTs.　The　numerical　studies　also　show　that　higher　initial　momentum　of　the　drop　weight　would　induce　a　longer　duration　and　larger　energy　dissipation　of　PUFFSTs.