Several kinds of non-metallic material such as cork compound, nano-ceramic and coir mattress are used in the fresh fuel cask design for vibration control and fireproofing. FEM analysis for dropping test of the cask is performed using the ANSYS/LS-DYNA program in this paper. Firstly, the material model and material parameters are determined on the basis of experimental data with the cylindrical specimens. Secondly, the FEM model, contact condition and hourglass control of foam material model are defined. Finally, the experiment scheme of 1.2 meter dropping test is confirmed though FEM analysis of dropping tests with different dropping angles. The result presents that the stress intensity of cask is within the limit in ASME BPVC-III.