Abstract: Addressing the buffering and load reduction challenges during high-speed water entry vehicle, applicable buffer head covers and various open-cell buffer foam configurations were designed. In the Arbitrary Lagrangian-Euler method, as the material flows within the spatial grid, the grid itself is able to move. This unique feature allows the Arbitrary Lagrangian-Euler method to harness the advantages of both the Lagrangian and Euler methods. It not only overcomes numerical calculation challenges stemming from element distortion but also facilitates accurate computation of large deformations and displacements in solids and fluids. This makes it particularly well-suited for addressing high-speed water buffer load reduction problems. Based on the Arbitrary Lagrangian-Eulerian method and considering the large deformation of the buffer foam and the hood, a numerical calculation model for buffering and load reduction during high-speed water entry of navigational bodies was established. Through numerical simulations, an in-depth study was conducted on the load reduction performance of buffer foams with different open-cell patterns. The results indicate that open-cell buffer foam exhibits significant advantages in dispersing the impact force and absorbing impact energy during water entry of navigational bodies, offering better buffering effects. Simultaneously, the buffer head cover experiences local progressive fragmentation upon water entry. The deformation and rupture of the outer wall surface of the buffer head cover at the connector between the buffer shell and the navigational body are caused by the stress concentration distribution generated during water impact. When the open-cell foam contacts the water surface, the front part enters the collapse stage, absorbing a large amount of energy and undergoing plastic deformation, resulting in a reduction of pores. This stage is the primary energy absorption phase for the buffer foam. In comparison, closed-cell foam exhibits poorer load reduction performance. Therefore, the adoption of open-cell foam represents a superior solution for buffering and load reduction during high-speed water entry of navigational bodies.