The objective of this study was to construct a finite element (FE) model of table tennis rubber (Sandwich rubber) with pimples structure, which can accurately estimate the rebound behavior of the ball at impact, and to investigate effects of its structure on ball rebound behavior. The sandwich rubber is composed of a combination of a rubber and foam layers. The FE model of the sandwich rubber was constructed with non-linearity, strain rate dependency, and energy absorption which were expressed based on the results of material tests. Impact analyses were conducted using the developed model of sandwich rubber and ball with different pimple heights. The simulation results of rebound behavior do not tend to be proportional to the pimple height. The trend of the rebound behavior was mainly affected by the amount of impulse during impact calculated using the horizontal component of the contact force which was varied with changes in pimple height.
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