Dynamic plastic deformation behavior of copper particles occurred during the cold spray processing was numerically analyzed using the finite element method. The study was to investigate the impact as well as the heat transfer phenomena, happened due to collision of the copper particle of $20{mu}m$ in diameter with various initial velocities of $300{sim}600m/s$ into the copper matrix. Effective strain, temperature and their distribution were investigated for adiabatic strain and the accompanying adiabatic shear localization at the particle/substrate interface.