Abstract: In this paper, a variable arc concave honeycomb structure with negative Poisson’s ratio was proposed. The analytical formulas of the equivalent Poisson’s ratio and the equivalent elastic modulus of the two-dimensional structures were given by energy method. The influences of the arc angle on the equivalent Poisson’s ratio and the equivalent elastic modulus were discussed. The present analytical solution is in agreement with the finite element results, which shows validity of the present method. The three-dimensional structures’ characteristics of the dynamic were studied by ABAQUS, and the deformation failure mode of the whole honeycomb structures under impact was analyzed. The influences of the impact velocity, structural strain and arc angle on the dynamic stress-strain curve, the energy absorption rate and the platform stress were discussed. The results provide a mechanical basis for the analysis of impact deformation failure and energy absorption effect of such mechanical metamaterials.