The low velocity impact responses of shape memory alloy ( SMA ) reinforced composite beams were analyzed by employing the finite element method. The finite element dynamic equation was solved by the Newmark direct integration method, the impact contact force was determined using the Hertzian contact law, and the influence of SMA fibers on stiffness matrix is studied. Numerical results show that the SMA fibers can effectively improve the low velocity impact response property of composite beam.