A finite element model of the human neck that consists of the vertebral bodies, internal discs, ligaments and muscles has been developed in this study. Not only representing the precise geometry of the human body parts, this study also focused on the muscular response during impacts. A spring-dashpot model has been introduced to activate muscle elements in the head-neck-thorax complex. The evaluation process of the model was divided into two steps. In the first step, the head responses of the neck model were examined while the input was given to the T1 motion and some other connecting points. The complete upper body motion was simulated in the second step by modeling a seat system mounted on a sled. The simulation results showed good agreement with the experimental data and suggested that the model well simulates the head and neck kinematics and responses.