In this research, the bending resistance of sandwich beams with aluminum face-sheets and graded polyurethane foam core with different densities were investigated. The effects of layering, graded changes of foam core density and the sequence of foam layers with different densities on energy absorption of sandwich beams under the three-point bending were studied. In the experimental tests, the specimens with the length, width and height of 100, 25 and 33 mm were considered, respectively. A total of six different arrangements have been designed in three distinct groups with constant mass, and the bending behavior has been extracted for them. The results of this study showed that with increasing the number of layers and changing the arrangement of the layers, the energy absorption capacity, specific energy absorption, and displacement increased. In fact, by changing the layers arrangement, and the layers number the crushing force efficiency is increased by 20.3%, and the specific energy absorption can increase approximately seven times.