Abstract: The fracture energy dissipation capacity of ordinary concrete under impact load is poor, and the carbon fiber reinforced concrete (CFRC) prepared by adding single filament carbon fiber into concrete can not only make concrete derive a variety of functions, but also greatly improve the impact resistance of concrete. The dynamic mechanical response of CFRC beam under low velocity impact was studied by drop hammer test machine. On this basis, the meso-mechanical model of concrete based on random distribution of fiber was established, and the influences of the fiber content and impact velocity on the mechanical response, fracture energy consumption and failure mode of CFRC beam under low velocity impact were studied. The results show that in terms of mechanical response, the simulation results based on the meso-scale model of random fiber reinforced concrete are in good agreement with the experimental results. With the increase of carbon fiber volume content, the peak value of bearing reaction has little change. The mid-span vertical displacement of concrete beams with 0.4vol% carbon fiber content is larger, and the impact toughness is the best. In terms of fracture energy dissipation, when the impact velocity is lower than 6 m·s⁻¹, increasing the content of carbon fiber is beneficial to bridge the matrix and improve the fracture energy dissipation capacity of CFRC beams. With the increase of impact velocity, in order to ensure the synergistic energy consumption between carbon fiber and concrete in non-crack zone of matrix, further improving the fiber content of carbon fiber concrete is the key to improve the energy consumption of CFRC concrete under impact. In terms of failure behavior, the concrete beam with 0.8vol% carbon fiber content presents a large number of diagonal crack dispersion cracking behaviors near the main crack in the midspan under impact. When the impact velocity reaches 12 m·s⁻¹, the failure mode of CFRC beam is bending shear failure. The research results can provide reference for the application of carbon fiber reinforced concrete in engineering.