Air-to-ground attack is a kind of the most powerful combat operations. For the battle efficiency analysis of weapon systems, the combat simulation plays a most important role in military drill. Only after analyzing and evaluating the attack results and modifying relevant firing data can an attack plan get better effect. A mathematical model of air-to-ground attack was thus developed, with which the accessible zone, probability of first attack destruction, rate of target recognition and CEP were derived. Results of testing bombing practice showed that the model is accurate and effective. It can improve the efficiency of military drill, save expenses of national defence greatly and is available to apply widely in engineering practice.