Impact test at subsonic level is developed and applied to the evaluation of deformation behavior of soft materials such as biological soft tissue. The deformation resistance modulus of quasi-static examination is compared with that of the impact test at subsonic level. The results of the impact test at subsonic level are much higher than that of quasi-static examination in all materials. The material emulating a chicken are almost equivalent with a chicken breast in terms of deformation resistance modulus and behavior of the destruction. As a result of impact test simulation using the viscoelastic model applied deformation characteristic of chicken breast, the behavior of specimen crushed surface at the moment of ball collision is confirmed.