Since the beginning of research into radiation and protection against it, the importance of searching for proper materials against radiation hazards has been recognized. Gamma radiation protection materials usually deal with heavy elements with high prices, which are hard to maintain. Polyurethane-based (PU) materials are popular in sound and thermal insulation due to, their low-weight properties and, most importantly, fast and convenient construction ingredients. PU foams (PUF) can be used as radiation shield and noise and heat resistance due to their approachability, light-weight, high resistance, and comfortable construction. This study involved simulation and an experiment to construct and investigate the properties of Polyurethane material doped with lead oxide as a gamma shield. The shield was considered in several weight fractions of lead, yielding several samples. The MCNPX 2.6 Monte Carlo code has been utilized for simulation procedure, and Cs was employed as the gamma source in both simulation and experiment. The results offer a promising response against the gamma radiation and are suitable for attenuating gamma rays.