Objective: To investigate the relationship between the perception of cushioning and variable measured using tibia acceleration in heel–toe running. Method: Ten rearfoot strikers’ runners ran at 3.9 m.s−1 on a stiff treadmill in seven footwear conditions presenting different mechanical properties through midsole geometries and/or materials. The perceived cushioning was quantified through a 100-mm visual analogic scale. Tibia accelerations were measured using a triaxial accelerometer from which six variables of interest were extracted based on time and frequency analyses. After pooling data of each subject in each condition (n = 70), Pearson correlation coefficients were calculated to test the correlation between the perceived cushioning and each biomechanical variables. The Cohen’s d effect size was calculated for significant correlation. Results: Significant correlations were found between the perceived cushioning and three axial acceleration-related variables which are the axial acceleration peak (r = −0.246, p = .04, small correlation), the kurtosis coefficient of the axial acceleration peak (r = −0.281, p = .056, small correlation), and the power spectral density of the axial acceleration within the 10–20 Hz bandwidth (r = −0.300, p = .018, small correlation). Conclusion: The present study highlights that the perception of running footwear cushioning was correlated to tibia impact peak and tibia vibration magnitude. Besides, no variable extracted from the transverse component of tibia acceleration was correlated to cushioning perception. These findings could have practical implications in running footwear design.