By high speed Liquid Droplet Impingement (LDI) on material, fluid systems are seriously damaged, therefore, it is important for the solution of the erosion problem of fluid systems to consider the effect of material in LDI. In this study, by using an in-house fluid/material two-way coupled method which considers reflection and transmission of pressure, stress and velocity on the fluid/material interface, high-speed LDI on wet/dry material surface is simulated. As a result, in the case of LDI on wet surface, maximum equivalent stress are less than those of dry surface due to damping effect of liquid film. Empirical formula of the damping effect function is formulated with the fluid factors of LDI, which are impingement velocity, droplet diameter and thickness of liquid film on material surface.