During landing or falling of the aircraft， the human body is usually injured by the shock， and buffering seat is used to reduce the shock of the human body. In order to analyze the shock isolation performance of buffering seat， a mathematical model of buffering seat is established， and the system differential equation of motion is established based on the Lagrange equation. Then， based on the established differential equation of motion， the effects of the system stiffness， damping， and different drop heights on buffering seat are analyzed. The effects of the installation style of the magnetorheological damper on the buffering seat on shock isolation performance are analyzed. The semi-active control is realized by T-S fuzzy model， with the fuzzy control the comparison of the system limit buffering distance response and the optimal buffering response are analyzed. Finally， the buffering seat prototype is tested by drop shock machine to complete the verification of the above theoretical calculation data. The results show that， compared to traditional linear buffers， buffering seat based on semi-active damping control could adapt to different drop heights and improve the buffering performance of the system.