The present paper deals with the first ply failure analysis of multi-layered laminated composite plates with arbitrarily located multiple delaminations subjected to low velocity impact. The theoretical development is based on a simple multiple delamination model. Eight-noded isoparametric quadratic elements are used to develop the finite element analysis procedure assuming conventional first order shear deformation. Composite plates are assumed to contain both single and multiple delaminations. Newmark time integration algorithm is employed for solving the time dependent multiple equations of the plate and the impactor. Tsai-Wu failure criterion is used to check for failure of the laminate due to impact at every time-step. To investigate the first ply failure, critical impactor velocities are determined for different cases by varying the size and number of delaminations as well as the stacking sequences and other geometrical parameters.