Abstract: The introduction of assumptions to simplify impact problems in materials mechanics can easily lead to deviations in understanding the actual impact processes in engineering. In order to improve the innovation and challenge of teaching, this paper proposes a steel ball-spring impact experimental device. Through experiments, the discrepancies between the measurement results of the impact dynamic load factor and the calculated values of the textbook energy method are discussed. Furthermore, the vibration theory of a single degree of freedom damping system is used to analyze the influence of structural damping on the impact dynamic load factor. In addition, numerical examples have verified that increasing damping can reduce the impact dynamic load factor. Practice has demonstrated that the combination of theory and experiment deepens students' intuitive perception and comprehensive understanding of the impact process, and cultivates their comprehensive ability and innovative thinking in solving complex mechanical problems.