Abstract: In order to study the low-velocity impact response characteristics and damage mechanism of foam filled sandwich structure with folded core, the glass fiber reinforced S-type sandwich panel with folded core was prepared by hot pressing. Sandwich panel was filled by polyurethane foam, and the impact test was carried out on two positions of sandwich panel notes and pedestal through the drop weight testing machine. The research shows that the impact position greatly affects the failure mode of the S-type sandwich panels folded core filled by foam. When the impact position is node, the core of the sandwich panel collapsing and collapsing is mainly caused by the convex side surface wall. When the impact position is node, the core of the sandwich panel collapsing and breaking is mainly caused by the convex side surface wall, and the filling of the foam plays a role in providing torque. When the impact position is the pedestal, the core of the sandwich panel is mainly caused by the tearing of the concave surface wall and the crushing failure of the convex surface wall. The damage of the sandwich panel extends fully along the thickness direction of the plate, resulting in the homogenization of the impact load. Under the same impact energy, the maximum impact load of the node is higher than that of the pedestal, and it is more stable. In addition, the impact displacement caused by the peak load of the node is lower than that of the base impact.