A fracture of hand held device, such as radio, TV and CD-RW drive, mainly occurs due to drop situation. For CD-RW drive, the need of high reading/writing speed in conjunction with low price accelerates the fracture of the device. Computer simulation can reduce the period of development and enhance impact characteristic of device. In this study, the detailed finite element model of CD-RW drive was developed to predict the damage under drop conditions. Material property for shock absorbing damper was obtained from tensile test of raw material. A MOONEY-RIVLIN type rubber in LS-DYNA was used as the material model of damper. To assess the reliability of the developed model, drop test at 200G-2msec and 150G-10msec condition was conducted and acceleration at pick-up was compared.