Functionally graded foam is introduced in this paper to replace the uniform-density energy-absorbing liner of a conventional motorcycle helmet for improving its protection performance and further reducing head injuries during impact scenarios. The helmet finite element model coupled with biomechanical head model was developed，the acceleration transmitted to the gravity center of head，biomechanical responses of the head and crushing behaviors of the helmet under the impacts are obtained to comprehensively investigate the effects of functionally graded foam on helmet impact protection. According to the results，functionally graded foam has more advantages under medium/high speed impact than uniform liner foam. In comparison with the uniform-density design for the conventional helmet liner and the positive/negative functionally graded foam design for the novel helmet liner，the negative functionally graded foam with a maximum density of 80 kg/m3 is of the best crushing responses and the severities of head injuries can be reduced more effectively. With the increase of density difference，the impact protection of novel helmet with negative functionally graded foam design can be further improved.