This work aimed to study the impact process of water bag that air-dropped from 200 m high-altitude, and test the feasibility of the packing project of double layers super elastic material. Based on the software platform of Ansys/LS-DYNA, a water bag filled with 5 kg drinking water was taken as an example, and the method of numerical simulation was used to study the microscopic changes of main mechanical parameters of the water bag in the process of landing and impacting, including the changing process of shape, the nodal speed and the stress. The water bag’s landing and impacting damages were also simulated. Sharp changes in the shape around the water bag, the nodal speed and the stress parameters occurred at the landing moment till the water bag was broken. The main cause for the destruction of water bag was that the liquid spread rapidly and sharply at the landing moment, moreover, the side face of water bag was the most easily damaged part. The packaging scheme of double-layer superelastic material could not yet meet the packaging need of drinking water air-dropped from 200 m high-altitude.