This study aims to investigate the penetration of a projectile into a surrogate human tissue numerically, using Finite Element (FE) simulation. 20% Balistic Gelatin material (BG) is simulated with an elasto-plastic hydrodynamic constitutive law, and then impacted by steel spheres at different velocities. The results from the FE simulations are compared with existing experimental data and other analytical equations from the literature. To our knowledge, this is the first study to investigate a projectile penetration by numerical simulation, and then compare the results with analytical and experimental data from previous studies. This developed model gives encouraging results for further investigations of penetrating impact of projectile in the human body.