Composite sandwich structures are highly proven materials that provide high strength to weight ratio. However research works are still being carried out in the area of impact characteristics of sandwich composites. This paper provides a better understanding on the effect of core density and core thickness of sandwich panels subject to low velocity drop test. Specific energy absorption capacity of sandwich panels is obtained and factors affecting the same are explored with facings made of woven glass fiber laminates and polyurethane foam core with three different densities of 70 Kg/m 3 , 100 Kg/m 3 , 200 Kg/m 3 .