Head injury is one of the most common cause of deaths in car-to-pedestrian collisions. To reduce the severity of such injuries, many international safety committees have performed headform impact test for pedestrian protection. In this paper, an adult headform impactor model is developed based on the finite element (FE) method and validated through the numerical simulation. The skin material of headform impactor is known as polyvinyl chloride skin (PVC) and its material was assumed as viscoelastic. The viscoelastic parameters of headform skin are identified by a series of trial and error methods. The new developed FE adult headform impactor is verified by the drop test and FE JARI adult headform impactor provided by Madymo program.