The sandwich beams with a foam core and metal face sheets fail in the mechanisms such as face sheet yield, core yield, local indentation, and face sheet folding. They can be used as impact energy absorbers in the aerospace, shipbuilding, automotive, and rail industries and elevators. This paper investigated the effect of changes in the foam core density and thickness of sandwich beams using analytical methods and experimental tests through the three-point bending process. A total of 21 samples with a foam core made of polyurethane foams of different densities and thicknesses were subjected to a quasi-static three-point bending load. The load-displacement diagrams were obtained at the center of the beam using the Santam testing machine. Afterward, the impact parameters, including specific energy absorption (SEA), maximum and average forces, and efficiency coefficient, were examined as the objectives of the test. The analytical and experimental bending results showed that the analytical results have good agreement with the experimental results. Also, it was found that increasing the foam core thickness and density can increase the energy absorption capacity. Moreover, the results of experimental tests showed that the energy absorption capacity increased by 93,12% in the samples with the same thickness when increasing the density. Likewise, examining the samples with the same density and different thicknesses revealed that the energy absorption capacity increased by 33,37%.