Sandwich　panel　with　corrugated　cores　is　considered.　The　spectral　equations　of　plate　elements　containing　in-plane　and　out-of-plane　components　are　established　using　spectral　element　method　(SEM).　The　spectral　stiffness　matrix　of　whole　structure　is　assembled.　Frequency　responses　are　obtained　by　calculating　the　spectral　equations.　Numerical　results　show　that　SEM　can　be　effectively　applied　to　study　vibration　band　gap　properties　of　sandwich　panels　with　corrugated　cores.　Comparing　with　the　results　by　finite　element　method　(FEM)　indicates　that　more　accurate　results　can　be　achieved　by　SEM.　The　unit　cell　number,　structural　damping,　material　property,　plate　thickness　and　core　form　have　obvious　influences　on　structural　dynamic　characteristics.　(C)　2013　Elsevier　Ltd.　All　rights　reserved.