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Abstract: In this paper, a new definition of SE and CE, which is based on the hexahedron mesh and simpler than Chang’s original CE/SE method (the space–time Conservation Element and Solution Element method), is proposed and an improved CE/SE scheme is constructed. Furthermore, the improved CE/SE scheme is extended in order to solve the elastic–plastic flow problems. The hybrid particle level set method is used for tracing the interfaces of materials. Proper boundary conditions are presented in interface tracking. Two high-velocity impact problems are simulated numerically and the computational results are carefully compared with the experimental data, as well as the results from other literature and LS-DYNA software. The comparisons show that the computational scheme developed currently is clear in physical concept, easy to be implemented and high accurate and efficient for the problems considered. [Copyright &y& Elsevier]