Abstract: In order to understand the error rang of actual result and theory of impact loading problem, based on mechanics of materials principle, we designed an impact loading experimental setup. This setup consists of a cantilever and a falling body, and the impact factors were measured with the falling body striking the cantilever at different heights. For comparison, calculated impact factors were obtained by simulating the experiments using a soft ware ANSYS/LS-DYNA. The relative errors were respectly below 3% between the two group factors and 14%～23% between the tested results and theory results. The experimental and simulated results supported each other, indicating the validity of the experimental results. The results give a deep understanding of the model, theory and error of impact loading problem, which may be helpful to determine the error range in applications.