One potential application of aluminium foam sandwich panels in civil engineering is the cladding system which is employed to protect other structures again impact and blast loadings. Finite element (FE) simulation of these sandwich panels subjected to impact loading was conducted by using a commercial software package, LS-DYNA (version 971). The FE model was verified by experimental results conducted previously. Good agreement was achieved between the FE and experimental results. Parametric study was conducted to investigate the effects of skin thickness, core thickness and boundary conditions on the deformation modes and energy absorption of sandwich panels with aluminum foam core.