Impact sounds were synthesized according to standard textbook equations given for the motion of freely vibrating membranes, bars, and plates. In a two-interval, forced-choice procedure, highly practiced listeners identified from these sounds predefined target sources based on their material and size, the hardness of the striking mallet, and the presence or absence of light damping applied to the center of the source. Listener decision strategy in each case was determined from a discriminant analysis of trial-by-trial responses resulting in a vector of regression weights given to different acoustic parameters. The analysis revealed significant differences in decision strategy across listeners within identification task, but similarity in decision strategy within listeners across variations in task. Only when the acoustic information for identification was highly constrained (identification of damping) did listeners adopt similar decision strategies approaching that of an ideal observer. Despite the large individual differences in decision strategy, identification accuracy was, in most cases, similar across listeners. Where there were differences in identification accuracy the differences appeared largely related to differences in internal noise and not decision strategy. The results are generally comparable to those obtained for the discrimination of arbitrary tone patterns.