Aluminum　foam　sandwich　structures　with　the　excellent　mechanical　and　physical　properties　as　lightweight,　high　specific　stiffness　and　strength,　vibration　damping　and　energy　absorption,　have　been　wildly　applied　in　the　energy　absorption　device　under　impact.　In　this　paper,　a　transverse　isotropic　rate-dependent　constitutive　model　for　aluminum　foams　has　been　developed　for　the　strain　rate　sensitive　behavior　of　the　foams.　Numerical　algorithm　for　computing　the　rate-dependent　constitutive　model　in　finite　element　method　is　presented　and　has　been　coded　into　the　commercial　software　package　ABAQUS/Explicit　through　the　user　subroutine　interface　VUMAT.　The　numerical　stability　and　reliability　of　the　code　are　verified　using　a　single　element　model　and　compared　to　available　experimental　results.　The　implemented　model　is　then　used　to　study　the　energy　absorption　capacity　of　aluminum　foam　core　sandwich　panels　subject　to　impact　loading.　The　effect　of　strain　rate　of　the　foam　core　is　explored.　Obtained　results　show　that,　with　the　increase　of　rate　sensitivity　parameter　the　energy　capacity　of　the　foam　core　increases　and　the　deformation　of　the　bottom　panel　decreases.