In the presented work, sulfur concrete and rubber were used for producing functionally graded materials (FGM). The physical and mechanical properties of sulfur concrete and rubber were changed continuously across the thickness. On one side, there was just rubber and, on the other, there was pure sulfur; the properties of each substance were moved to reach another. This kind of material was constructed by applying mechanical pressure on all layers together and heating in a casting die. Thus, it is essential to consider the quantity of sulfur and rubber at each layer and the rule obeyed by physical and mechanical properties. In the drop test, it was found that the elastic impact coefficient changed from sulfur concrete around 50% to rubber around near zero. It seems that, by changing some parameters like combination percentage or layers' thickness, it is possible to optimize the FGM.