In this study, low velocity impact analysis on composite sandwich structure was performed. Sandwich structure configuration is made of Carbon-Epoxy face sheets and foam cores. For validating study, the results of an experimental and a finite element method analysis were compared previously. From the finite element method analysis results of sandwich panel, it was confirmed that the results of analysis was reasonable. Impactor velocity to initiate damage was estimated, and in order to investigate the damage at the predicted velocity, impact analysis using finite element method was performed. According to the impact analysis results of sandwich panel, it was confirmed that the damage was generated at the estimated impact velocity. Finally, The comparison of the numerical results with those measured by the experiment showed good agreement.