The conventional methods of researching impact abrasive wearing often commences from experiments or real object examinations, then deduces an empirical formula or conclusions. In this dissertation, the author uses the analysis software ANSYS to establish models in accordance with the conditions of impact wearing test, and simulates the whole process of the test. On the basis of the finite element calculation by ANSYS, the mechanical data of different abrasive grains and impact wearing surface has been obtained when they impact each other. In combination with the physics characteristic of wearing terrain, a direct analysis of deterioration and wearing character has been made. On the other hand, a systematic wearing experiment has been made to imitate working circumstances of impact abrasive frication wear, which verifies the calculations obtained from finite element calculating by ANSYS.