23 pages, 28 figures."This paper is dedicated to our friend, Professor Janusz Roman Klepaczko who passed away on August 15, 2008, for his pioneer contribution in the area of dynamic behavior of materials".In this paper a study is presented on the experimental and numerical analysis of the failure process of mild steel sheets subjected to normal impact by hemispherical projectiles. The experiments have been performed using a direct impact technique based on Hopkinson tube as a force measurement device. The tests covered a wide range of impact velocities. Both lubricated and dry conditions between specimen and projectile have been applied. Different failure modes for each case were found. For lubricated conditions a petalling was observed, whereas for dry conditions a radial neck along with a hole enlargement reduces the formation of petalling. The perforation process has been simulated by the application of 3D analysis using ABAQUS/Explicit FE code. The material behavior of the circular specimen was approximated by three different constitutive relations. The main task was to study the influence of the material definition on the response of the sheet specimen with special attention to the failure mode.The researchers of the University Carlos III of Madrid are indebted to the Spanish Ministry of Education (project DPI2005-06769), and to the Region of Madrid (project CCG06-UC3M/DPI-0796) for the financial support that allowed to perform a part of the numerical simulations. The researchers from the Metz University (Laboratory of Physics and Mechanics of Materials) acknowledgement some support by CNRS – France.Publicad