The traditional table tennis sponge material made after baking , batching ,filtering ,mixing, sponge recycling, sponge curing , sponge cutting ,sponge rubber , sponge racking ,sponge drying process, etc . There are many different processes in the preparation and processes are complexity. This study is to adopt the textile composite materials instead of ping-pong sponge. Using polyurethane as matrix, using a multi-layered fabric to reinforce the matrix, composite materials are made after padding and coating processes. The water resistance , acid resistance ,alkali resistance of the coating materials were tested and analyzed, It is concluded that the best type of coating resin and optimum film forming temperature. Based on composite material hardness, thickness and resilience test and analysis, it is concluded that in terms of thickness and hardness, the prepared composite material basically meet the requirements , but there are some difference between the resilience, remains to be improved.