The multilayer orthogonal auxetic composites have been previously developed and tested to prove that they own excellent energy absorption and impact protection characteristics in a specific strain range under low-velocity impact. In this study, a three dimensional finite element (FE) model in ANSYS LS-DYNA was established to simulate the mechanical behavior of auxetic composites under low-velocity drop-weight impact. The simulation results including the Poisson’s ratio versus compressive strain curves and the contact stress versus compressive strain curves were compared with those in the experiments. The clear deformation pictures of the FE models have provided a simple and effective way for investigating the damage mechanism and optimizing the material, as well as structure design.