The penetration resistance of the new material Basic Magnesium Sulfate Cement (BMSC) is studied through comprehensive application of an experimental and numerical simulation method. This paper consists of three parts. The first part introduces the preparation of Basic Magnesium Sulfate Cement Concrete (BMSCC) and the study of its dynamic mechanical properties. In the second part, on-site testing was carried out on both BMSCC and an ordinary Portland cement concrete (OPCC) target, and the anti-penetration performance of the two materials was analyzed and compared from three aspects: penetration depth, crater diameter and volume, and failure mode. In the last part, the numerical simulation analysis was carried out based on LS-DYNA, and the effects of factors, such as material strength and penetration velocity on the penetration depth, are analyzed. According to the results, the BMSCC targets have better penetration resistance performance than OPCC under the same conditions, mainly manifested in smaller penetration depth, smaller crater diameter and volume, as well as fewer cracks.