The objective of this paper is to investigate the operation of a mono-tube damper through the application of Computational Fluid Dynamics analysis to the piston and flows through a series of flexible shims which cover exits of the piston orifices. The shims and orifices combine to form a system of variable area flow paths of the damper in parallel with the permanent bleed orifices. Shim stack stiffness characteristics were obtained using experimental and Finite Element techniques. The deflection characteristics were non-linear and were highly dependent upon small gaps present between shims and the restraining bodies. With the nature of the shim deflection being highly complex the computational fluid dynamics models investigated the shim deflection using a global uniform displacement method and also a more representative displacement based upon the finite element shim modelling. It was observed that the global displacement models allowed radially inward flow to establish and also overpredicted pressure drops. Finite element analysis of the shims allowed accurate representation of flow paths to be simulated which closely matched experimental and mathematical predictions. The computational fluid dynamics analyses showed that the discharge velocity for the global shim offset is greater than that from a variable shim deflection calculation. The damper pressure drop is highly dependent upon the shape of the flow path formed by the shim deflection. The presence of sharp direction changes through the piston and valve assembly leads to increased damping rates and piston pressure drops.