To study on the toughing effect of EPS in the plain concrete, the EPS concrete with 10%,20%,30%,40%,50% EPS volume fraction were prepared. Taking specific energy absorption as the index, the toughing effect of EPS concrete with different EPS volume fraction under impact loading were studied using a 100-mm-diameter split Hopkinson pressure bar(SHPB) apparatus, and the toughing effect mechanism of the concrete was discussed. The results show that the toughing effect of the EPS concrete increases with the average strain rate for the strain rate effect, which takes on obvious strain rate dependency. For the EPS microscopic structure effect, the toughing effect of the EPS concrete increases with the EPS volume fraction in 10~30%. Its toughing effect reduces somewhat when the EPS volume fraction reaches 40~50%. To improve the deformation property, the optimum volume fraction of EPS is 20%.