Discrete element method simulations were carried out to investigate the elastic impact damage mechanism of PS@CeO2 core-shell abrasive (CSCAP). Aiming at understanding the deformation behavior and damage mechanism of CSCAP during the polishing process, effects of the impact velocity, impact angle on the rates of deformation and recovery deformation, stress distribution, the number of microcracks were systematically investigated, Tensile cracks formed owing to the CSCAP deformation was gradually increasing when impacting the workpiece downwards. After the CSCAP reached the maximum deformation, macroscopic cracks at the interface were extended gradually. Owing to the redistribution of the compressive force,the interface was observed to predominantly occur in shear cracks, while the shell layer was found to be distributed with tensile cracks. the number of microcracks increase with the increase in impact speed, the impact angle was within the range of 15° to 45°. This investigation enhances the comprehension of nanoscale deformation damage mechanism in CSCAP during ultra-precision machining processes.