Abstract: In order to explore the impact resistance of multilayer sinusoidal gradient corrugated sandwich structures, a three-dimensional finite element model of the multilayer corrugated sandwich structure under impact load is established based on Abaqus/Explicit finite element software. The effectiveness of the model is verified by comparing existing experimental data with numerical simulation results. On this basis, the dynamic response, deformation mode and energy absorption behavior of multilayer sinusoidal gradient corrugated sandwich structures under different impact loads were systematically studied, and key geometric parameters such as gradient factor, wavelength and cell wall thickness on structural impact resistance were analyzed. The research results show that the dynamic response of multilayer sinusoidal gradient corrugated sandwich structures is mainly influenced by impact velocity and structural geometric parameters. Under low-speed impact, the structure mainly shows a gradual failure mode; under medium-high speed impact, it changes to a layer-by-layer failure mode. With the increase of impact speed, reducing the wavelength or increasing the thickness of the cell wall can significantly improve the load-bearing capacity and energy absorption efficiency of the structure. When the impact speed is 10m/s and the impact displacement is 12 mm, the specific energy absorption of the structure with a wavelength of 4.2 mm is 226.51% higher than that of the structure with a wavelength of 7 mm. This study provides theoretical basis and design reference for the dynamic response laws and energy absorption mechanisms of corrugated sandwich structures.