A　novel　steel-concrete-steel-gradient　aluminum　foam　energy　absorbing　panel　(SCSGF-EAP)　has　been　proposed　for　improving　the　impact　resistance　of　existing　structures.　The　impact　resistant　performances　of　the　SCSGF-EAP　were　evaluated　through　the　drop　weight　impact　tests　and　numerical　simulations.　The　varying　thickness　of　gradient　aluminum　foam　and　concrete　core　was　considered　in　the　drop　weight　impact　tests.　All　the　specimens　presented　a　consistent　failure　mode,　which　included　local　indentation　and　global　flexure　of　SCS　panel　and　crushing　of　gradient　aluminum　foam.　The　Finite　Element　(FE)　model　was　developed　through　adopting　LS-DYNA　for　studying　the　impact　resistance　of　SCSGF-EAP,　and　the　comparisons　exhibited　that　numerical　results　agreed　well　with　experimental　data.　The　internal　energy　of　different　components　of　specimen　was　determined　by　numerical　model,　and　the　gradient　aluminum　foam　absorbed　the　majority　of　the　impact　energy.　Finally,　parametric　studies　were　adopted　to　determine　influences　of　the　initial　momentum　and　kinetic　energy　of　impactor,　as　well　as　the　density　of　gradient　aluminum　foam　and　impact　location　on　the　impact　response　of　SCSGF-EAP.