Compared to osteoporotic bone, normal cancellous bone exhibits greater resistance to impact and energy absorption. The Gibson−Ashby model of cellular structure reveals that the enhancement is attributed to a unique combination of the thick wall and small pores in porous materials. Inspired by this design concept, here, a cancellous bone-like PU foam was developed through the planetary centrifugal mixing (PCM) method. Different from previously reported high energy absorption materials, this porous material possesses a thick-wall (average thickness of 33 μm) and micropore (average size of less than 55 μm) morphology. The enlarged SEM image revealed the presence of nanoscale dispersed conductive carbon blacks embedded within the thick walls in a primary aggregate state. Furthermore, the Raman spectrometer provided additional insights into the interaction between carbon black and the PU matrix. This unique morphology was achieved by the dual actions of centrifugal and tangential forces exerted by PCM, whereby challenges in efficient mixing and dispersion of highly viscous material were successfully overcome. The unique microstructure endows the foam with ultra-high compressive strength (yield strength of 17.0 MPa) and energy absorption capacity (12.19 MJ/m 3 ), which are comparable to polyimide foam (3.31 MJ/m 3 ) and many lattice composite structures (5−14.07 MJ/m 3 ) that are well known for their high energy absorption properties. In addition to the impressive energy absorption capacity, excellent comprehensive properties, such as antistatic property (an electrical conductivity of 0.346 S/m), a low thermal conductivity (0.0274 W/m•K), and fast heating responsiveness (increase by 40 °C within 180 s), are also obtained in this foam. In contrast to the complex and costly approaches in fabricating ultra-high energy absorption materials, this simple and cost-effective method opens up an attractive way in obtaining high energy absorption material with excellent comprehensive properties by a onestep PCM procedure.