In order to study the characteristics of the low density materials liner forming particle jets, the Smoothed Particle Hydrodynamics (SPH) method was used to simulate the formation of the low-density material liner particle jets by AUTODYN finite element software, and experimental verifications were carried out. The material of the liner is (PTFE/Cu), which was obtained via modification of adding copper powder of mass fraction as 38.5% with a certain particle size and a density of 8.93 g·cm^-3 into PTFE matrix. Results show that SPH method can effectively simulate the explosion and the formation of particle jets, and during the numerical simulation, choosing the particle spacing of the explosive particles and the particle spacing of the liner material as 0.03 cm is more appropriate. Under the action of the detonation wave, the PTFE/Cu material liner does not form a condensed jet, but will form a scattered particle jet. Through X rays it can be observed that the jet is very fine particles and the optical density increases along the radial direction. In the former 40 μs, the simulation and the experiment have a high similarity of the formation of particle jets patterns, the simulation results are in good agreement with the actual situation, but the motion of the actual particle jets after 100 μs shows a strong uncertainty, there are spial, deviation and other phenomena.