The invention relates to the technical field of hydraulic engineering, in particular to the technical field of PCCP tube pre-stress carbon fiber reinforcement. The invention particularly discloses a high-compression elastic cushion material and application thereof. The high-compression elastic cushion material is of a layered porous structure formed by mixing, volatilizing and curing single-component polyurea, a volatilizable solvent and polyphenyl granules. The high-compression elastic cushion material has the characteristics of high tensile strength, compressibility, low elastic modulus, seepage prevention, thermal insulation, ageing resistance and the like, can be used for reinforcing a PCCP tube pre-stress carbon fiber, overcomes the defects in the prior art, and can fully play the advantages of high carbon fiber strength during reinforcement of adhesion of carbon fiber cloth to the inner side of a PCCP tube.