The purpose of this research is to analyze the impact resposes(impulsive stress and strain etc.) of anisotropic materials subjected to the low-velocity impact. For this purpose, a beam finite element program based on modified higher-order beam theory for anisotropic materials are developed and used to simulate the dynamic behaviors [contact force, displacement of ball and target, strain(stress) response histories] according to the changes of material property, stacking sequence, velocity and dimension etc.. Test materials for simulation are composed of $[0^{circ}/45^{circ}/0^{circ}/-45^{circ}/0^{circ}]_{2s} and [90^{circ}/45^{circ}/90^{circ}/-45^{circ}/90^{circ}]_{2s}$ stacking sequences. Finally, the results of this simulation are compared with those of wave propagation theory and then the impact responses and wave propagation phenomena are investigated.