Abstract: To establish the equivalent of perforating through reinforced concrete and concrete, the material's equivalent factor of reinforced concrete and concrete was introduced and it is presented by the thickness ratio between reinforced concrete target and concrete target. Suppose the velocities after penetrating the targets are all the same, simulation on the processes of penetrating vertically through reinforced concrete and concrete targets separately by one projectile was performed based on ANSYS LS-DYNA. The relationship between equivalent factor and entering velocity is obtained. This research provides support in theory and data information for building the equivalent target of penetration projectile.