The invention discloses a helmet penetration resistance testing device and method and belongs to the technical field of helmet testing devices. The device comprises an anvil base, a support, steel wire guide rails, a release mechanism, a dropping mechanism, a lifting steel wire, a lifting mechanism and a head model device, wherein the support, the anvil base, the steel wire guide rails, the release mechanism, the dropping mechanism, the lifting steel wire and the lifting mechanism are arranged in cooperation; the device also comprises a height calibration mechanism; and the height calibrationmechanism comprises a tapeline box, a tapeline, an upper adjustment mechanism and a lower adjustment mechanism, wherein the tapeline box is fixed to the lower end of the support, the tapeline is fixedinto the tapeline box, the tape head of the tapeline is connected with the upper adjustment mechanism, the upper adjustment mechanism is connected to the release mechanism, and the lower adjustment mechanism is fixed to the tapeline box. According to the device, by use of the height calibration mechanism, precise positioning of impact height can be realized to improve testing precision; meanwhile, the device is simple in structure and convenient and safe to operate; and the testing process is clear and scientific, operation is easy and convenient, and the testing precision and testing efficiency are high.