Numerical and experimental analysis of the dynamic response of a simple masonry structure is used for the derivation of a hypothesis of masonry failure under impact load. The load is generated by a pressure wave of very short duration in comparison with the 1 .st natural bending frequency of the structure. The paper shows the influence of the microdefects of the structure resulting from its loading near its ultimate strength on the magnitude of the dominant frequency and the response amplitude history. It determines the mode of structural failure and the conditions for the determination of the bearing capacity of the structure beyond the limit of the origin of the first cracks in the joints between brick blocks. The conclusions are compared with experimental results.