Autoclaved aerated concrete (AAC)-CFRP composites have proven to be structurally efficient combinations for lightweight structural components such as floor beams, lintels, walls or columns. Besides the need to possess adequate flexural properties, AAC/CFRP structures need to be evaluated for their ability to withstand localized damage. During service, the before mentioned structural members are subjected to impact loading that varies from localized object impact, blast due to explosions, or to high velocity impact of debris during tornados, hurricanes, or storms. The objective of this paper is to evaluate the response of AAC/CFRP sandwich structures to low velocity impact (LVI) and to compare the experimental results to the predicted energy absorptions values given by an energy balance model. AAC/CFRP panels are prone to heavy object impacts under relatively low velocities such as in the case of object/tool drops on floor beams or low velocity collisions against columns. © 2006 Elsevier Ltd. All rights reserved.