This paper investigated into the impact characteristics of the stainless sheet with thickness of 0.7 ㎜ on the stretching boundary condition through three-dimensional finite element analysis. High speed tensile tests were carried out to obtain strain-stress relationships with the effects of the strain rate. The FE analysis was performed by the ABAQUS explicit code. In order to improve an accuracy of the FE analysis, the hyper-elastic model and the damping factor were introduced. Through the comparison of the results of the FE analyses and those of the impact tests, a proper FE model was obtained. The results of the FE analyses showed that the absorption rate of energy maintains almost 82.5-83.5 % irrespective of the impact energy level and the diameter of the impact head. From the results of FE analyses, variations of stress, strain, dissipation energy, strain energy density, and local deformation characteristics in the stainless sheet during the collision and the rebound of the impact head were quantitatively examined. In addition, it was shown that the fracture of the specimen occurs when the plastic strain is 0.42 and the maximum value of the plastic dissipation energy of the specimen is nearly 1.83J.
