To study the jet formation and failure characteristics of penetrating concrete and rock targets of shaped charge with large barrier， the jet formation by using X-ray cinematography and static armor-piercing into concrete and rock targets were carried out. Meanwhile， the evolution process of detonation wave， the rod jet formation of shaped charge with large barrier and penetration process of concrete and rock targets are simulated by ANSYS/AUTODYN software. Combined with the experimental results， the penetration damage characteristics of the shaped charge rod jet to concrete and rock targets were analyzed. Results show that the Lee-Tarver equation of state can accurately describe the propagation process of the internal detonation wave， and the maximum error of forming jet parameters （projectile length， jet length， jet head velocity and jet diameter） is 12.8% compared with the test. The continuous rod-like jet with large aspect ratio can be formed after detonation of the shaped charge with large barrier. There are obvious craters in the penetrated concrete and rock targets， and the jet has no obvious reaming effect during the penetrating concrete process. The penetration depth and hole diameter of the penetrated concrete target are 46.7% and 48.1% larger than those of rock target in the test. However， the surface of the rock target is seriously damaged and the crater area is larger. Compared with the concrete target， cracks in rock target are continuously generated and developed significantly in the process of jet penetrating and the length and width of cracks formed are larger than those of concrete targets. The damage range around the rock target penetration channel is larger， and the internal damage of the target is serious.