The Smooth Particle Hydrodynamics (SPH) impact code (Benz & Asphaug 1994) has been developed for the simulation of impacts and collisions involving brittle solids in the strength-and gravity-dominated regime. In the latter regime, the gravitational overburden is used to increase the fracture threshold. In this paper, we extend our numerical approach to include the effect of porosity at a sub-resolution scale by adapting the so-called P -α model (Herrman 1969). Using our extended 3D SPH impact code, we investigated collisions between porous bodies to examine the sensitivity of collisional outcomes to the degree of porosity. Two applications that illustrate the capabilities of our approach are shown: 1) the modeling of a Deep Impact-like impact and 2) the computation of the amount of momentum transferred to an asteroid following the impact of a high velocity projectile.