A　new　steel-polyurethane　foam-steel-concrete-steel　(SPUFSCS)　panel,　which　consists　of　＂soft＂　and　＂stiff＂　layers,　was　proposed　and　its　impact　resistant　performance　was　experimentally,　numerically　and　analytically　studied.　The　front　＂soft＂　layer,　including　a　steel　plate　and　polyurethane　foam　(PUF),　was　designed　for　dissipating　impact　energy　and　reducing　peak　force　transmitted　to　the　rear　＂stiff＂　layer　(i.e.,　SCS　panel).　The　SCS　panel　with　high　strength　and　ductility　was　employed　for　resisting　the　transmitted　impact　force　from　PUF.　Experimental　studies　on　SPUFSCS　panels　under　impact　loading　were　first　conducted　by　employing　an　instrumented　drop　weight　impact　test　system　to　reveal　their　failure　modes,　impact　force　and　displacement　responses.　The　impact　energy　was　found　to　be　dissipated　through　local　indentation　and　global　deformation　of　the　SPUFSCS　panel.　The　Finite　Element　(FE)　models　of　the　tested　SPUFSCS　panels　under　impact　loading　were　established　and　validated　against　the　experimental　results.　Numerical　results　indicated　that　the　impact　energy　dissipated　by　＂soft＂　layer　is　higher　than　that　of　＂stiff＂　layer,　which　demonstrated　the　benefits　of　employing　＂soft＂　layer　on　improving　the　impact　resistance　of　the　traditional　SCS　panel.　In　addition,　an　analytical　model　was　also　presented　for　predicting　the　displacement　response　of　the　SPUFSCS　panel　under　impact　loading.　The　analytical　model　was　proven　to　be　reasonable　in　predicting　the　displacement　response　by　comparing　with　the　experimental　results.