Particle impact drilling is an efficient drilling technology for deep-well hard formation, With this technology, the rock is cut mainly by high-speed spherical particle impact under hydraulic action. In this article, the influence of jet flow factors, hydraulic factors and abrasive factors on rock breaking is studied through indoor experiments of impact by steel particles. The results indicate that the particle water jet has an optimal standoff distance and particle concentration; the rock breaking effect declines with the increase of the confining pressure and the decrease of the pump pressure and particle diameter. This study will provide some food of thought for the development of particle impact drilling technology. Particle impact drilling is an efficient drilling technology for deep-well hard formation, With this technology, the rock is cut mainly by high-speed spherical particle impact under hydraulic action. In this article, the influence of jet flow factors, hydraulic factors and abrasive factors on rock breaking is studied through indoor experiments of impact by steel particles. The results that that particle water jet has an optimal standoff distance and particle concentration; the rock breaking effect declines with the increase of the confining pressure and the decrease of the pump pressure and particle diameter. This study will provide some food of thought for the development of particle impact drilling technology.