Abstract: Three-dimensional (3D) numerical simulations of impact and perforation of concrete targets by projectiles have been performed by incorporating FEM with SPH algorithm. The projectile is divided into quadrilateral elements, and the concrete target is divided into smooth particles. In order to form the elements conveniently, the projectile element consists of three characteristic parts with assembly functions. The sliding surface algorithm for interfaces of SP-FE (smooth particles-finite elements) has been formulated, and to raise the computational efficiency, the slave particles and their connected particles are defined in the pre-processing subroutine. The calculated examples have shown that the combination algorithm of FEM with SPH and the related code could be used to simulate the impact and perforation of concrete targets by projectiles. The differences between 3D and 2D computations for vertical impact as well as the comparison with experimental data are presented here.