This paper presents a modified form of the Walker-Anderson (W-A) model for analyzing high velocity penetration of an eroding projectile into a concrete target in which the W-A model is improved by incorporating calculations for the plastic flow field of concrete in terms of its compressibility and strain rate sensitivity under severe pressure. With the changes to and calculations of plastic field in concrete targets, equations of penetration were rearranged. Solution of equations gives penetration depth, penetration velocity, projectile rod velocity and length of a projectile instantaneously. Results of this analysis were compared with experiments performed by authors of this paper`. Experiments were performed in order to test eroding long-rod (9≤L/d≤11) penetration into semi-infinite concrete targets at high impact velocities (650 (m/s)