Abstract: In order to study the dynamic response of porous metal ceramic functionally graded rectangular plate under low velocity impact, a numerical analysis model based on Hertzian elastic theory and first-order shear deformation plate theory was presented, the analytical solution of response of porous cermet functionally graded rectangular plate under low velocity impact was obtained. According to Hamilton's principle, the equation of motion of functionally graded rectangular plate was derived, a spring-mass (S-M) model with two degrees of freedom was introduced to obtain the time-dependent contact forces during impact, using the Duhamel principle and Navier method to calculate the transverse displacement of porous functionally graded rectangular plate. The results obtained were compared with literature data to verify the validity. On this basis, the influence of related parameters on the impact resistance of functionally graded rectangular plate was compared and analyzed. The results show that with the decrease of porosity, functionally graded index and width to thickness ratio, the maximum transverse displacement of the functionally graded rectangular plate decreases, energy absorption and impact resistance are increased.