In classical dynamics, the coefficient of restitution is one of variables to estimate the amount of impulse. In general, we have considered the coefficient of restitution as a constant value. However, coefficient of restitution (COR) is the function of contact material and colliding velocity. Furthermore, COR is also a function of contact area. Thus, without considering the variable characteristic of COR, the actual motion of an object just after impact is not the same as we expect. A general COR model is proposed in this work and its effectiveness is verified through a cart impact experiment and its result is applied to simulation of a ball impact problem. A three-degree-of-freedom manipulator is employed as a test-bed.