As the first step to the dynamic stress analysis of structures, transient responses of a Timoshenko beam with variable section subject to impact load are analyzed. According to the various characteristics of impact load, time histories of the transient response of Timoshenko beam with general boundary conditions are obtained and compared with those of one degree of freedom system. Numerical solutions of the governing equations of motion are calculated by adopting the equivalent lumped-mass system and the finite difference method. It is found that the dynamic responses of Timshenko beam depend on the effect of concentration and location of impact load. As a result, increasing tendency of fluctuation in dynamic response, especially in bending moment, is found according to the increase of load concentration factor in time and space.