We have developed a planar impact model with a capability of reverse calculation to reconstruct various types of automobile collisions. This topic is the main part of what is referred to as accident reconstruction. The model uses the principle of impulse and momentum, and introduces a restitution coefficient and an impulse ratio at the impact center. Based on the car-to-car collision test results, we present how to estimate the restitution coefficient and the impulse ratio from some impact conditions. To validate the model and improve its reliability in accident analysis, the collision analysis has been performer with the estimated parameters. The analysis and experimental results agree well in the kinetic energy loss and the post-impact velocity.