In this paper, impact sound realization of composite structures is performed to investigate the possibility of a new NDE system - Tapping Sound Analysis (TSA). TSA detects the existence of damages inside the structures by comparing tapping sound with pre-computed sound data of healthy structures. Tapping on the structures is modeled as impact problem and solved using finite element method. Calculation of sound is formulated based on the coupled finite element and boundary element method. Numerical simulation of impact sound and feature extraction scheme show that the impact sound can be used in the identification of damages of laminated composites.