In this study, rebound hammer test as non-destructive tests is modeled and incorporated into the visco-elasto-plastic suspension element method (VEPSEM). In addition, the distance which elements are constructed between nodals is changed in order to change the internal structure of the analytical model, the relationship between rebound number and compressive strength is investigated. As a result, it is shown that the analytical results of rebound number is correlated with the analytical result of compressive strength. This analytical relationship can be expressed the experimental relationship that the age of specimen and water cement ratio is changed.