The invention relates to a machine for testing cushioning material for packaging, which improves the test method and performs a more precise characterization of cushioning for packaging. The machine is formed by: a load arm (1); a lift motor (2) on the upper part thereof; several guides that connect (i) a rigid platform (6) for positioning the sample to be tested, replaceable by a load cell (6′), and (ii) an impact platform comprising sensors (7) for monitoring the position thereof and measuring acceleration during impact; a spindle (4) for moving the load arm; and, on the lower part thereof, a seismic mass (5) for reducing the transmission of the impact.