Due　to　the　poor　generality,　the　analytical　method　can　not　be　used　to　calculate　the　mechanical　performance　of　sandwich　panels　with　complex　structure.　Finite　element　analysis　equivalent　approach　is　applied　to　investigate　the　equivalent　approach　of　sandwich　panels　in　this　research.　The　displacement　constraints　are　exerted　on　the　representative　volume　element　model　of　sandwich　panels　to　simulate　the　linear　independent　strain　component　and　bending　forces.　Stiffness　matrix　is　computed　according　to　the　constitutive　relation　of　internal　forces　and　strain.　Finally,　macroscopic　equivalent　elastic　constants　are　obtained　from　the　stiffness　matrix,　thus,　sandwich　panels　can　be　equivalent　to　continuous　single-layer　plate　volume　elements.　The　errors　of　four　main　elastic　constants　of　sandwich　volume　elements　are　within　0.2%,　compared　with　the　calculated　results　from　analytical　method,　hence　the　validity　of　finite　element　analysis　equivalent　approach　is　proved.　In　addition,　this　method　is　applied　to　sandwich　panels　with　three　typical　core　structures.　The　errors　of　bending　responses　between　the　actual　model　and　equivalent　model　are　within　1.4%,　which　shows　that　the　finite　element　equivalent　approach　do　not　need　consider　the　complexity　of　sandwich　panels　with　core　structure,　so　it　has　generality.