With the aim of revealing the effects of low temperature on the vibration impact comminution performance of wheat bran, the impact dynamic performance of wheat bran at different temperatures was simulated by using LS-DYNA. According to the impact collision relationship between grinding medium and wheat bran, a three-component numerical calculation model was established. The impact collision dynamic essence of the model was analyzed, and a solution method based on LS-DYNA was proposed. On this basis, the finite element model of the numerical calculation model was obtained. By adjusting the mechanical parameters of wheat bran in the finite element model, the vibration impact comminution performance of wheat bran at different temperatures were analyzed. It is found that the contact force, contact deformation and comminution energy of wheat bran increase with the decrease of temperature, which indicates that low-temperature comminution of wheat bran is more advantageous than room temperature comminution. However, when the temperature drops from - 40 ℃ to - 80 ℃, the above index parameters almost remain, which indicats that it is more economical to apply low-temperature comminution at the temperature range from - 40 ℃ ~ 0 ℃. This research provided a foundation for the analysis, prediction and optimization of vibration impact comminution performance of wheat bran.