Thermoplastic polyurethane (TPU) composites with eutectic gallium (Ga) and indium (In) (eGaIn) fillings of 0 wt%-75 wt% were prepared using the electrostatic spinning method. Field emission scanning electron microscopy (SEM), X-ray diffraction (XRD), and Fourier-transform infrared (FTIR) spectroscopy were used to characterize the eGaIn NDs/TPU composites. To evaluate their X-ray shielding properties, Phy-X/PSD and WinXCom were employed to calculate the mass attenuation coefficients, linear attenuation coefficients, half-value layers, tenth value layers, mean free paths, and adequate atomic numbers of the eGaIn NDs/TPU composites. The SEM results indicated that the eGaIn nanodroplets were evenly distributed throughout the TPU fibers, and the flowable eGaIn was well-suited for interfacial compatibility with the TPU. A comparison of the eGaIn NDs/TPU composites with different content levels showed that the composite with 75 wt% eGaIn had the highest μm at all the evaluated energies, indicating a superior ability to attenuate X-rays. This non-toxic, lightweight, and flexible composite is a potential material for shielding against medical diagnostic X-rays.