This study presents a numerical investigation on low velocity impact response of sandwich panels with EPS foam core. The face-sheets and foam core are made of aluminum 6061-T6 and expanded polystyrene foam (EPS). The effect of foam core density was investigated on the impact energy absorption of the panel. The dynamic response of the panels was predicted using the finite element analysis package ABAQUS/Explicit. The material and geometrical nonlinearities were considered and the foam material was modeled as a crushable foam material. The cohesive response of the adhesive interface was modeled using the cohesive zone model. The temporal variations of contact force, kinetic energy histories and central permanent deflections were compared for different foam core densities and impact energies. The peak contact force levels and central permanent deflections are increased with increasing the impact energies. As the foam core density is increased, the capability of energy absorbing is increased.