Aiming at the problem of lacking the accurate model in the simulation of maize kernel grinding process based on discrete element method (DEM). To calibrate the Ab-T10 breakage model parameters and investigate the breakage characteristics of maize kernel, the particle impact experiment device for granular materials was designed and established, and a maize kernel model with convex polyhedral suitable for Ab-T10 breakage model was constructed by using the section method. Taking the breakage probability and t10 as the evaluation indexes of impact breakage characteristics, the impact experiments maize kernels with five different moisture contents were completed. The results showed that the breaking probability and t10 of maize kernels were increased with the increase of specific impact energy and decreased with the increase of moisture content of maize kernel, and the critical impact velocity was increased with the increase of moisture content of maize kernel. Based on the theoretical formula of breaking probability and t10 in the Ab-T10 breakage model, the data of impact experiments of maize kernels were fitted (R2adj higher than 0.86), and the parameter values in the theoretical formula were determined, meanwhile the Ab-T10 breakage model parameters were calibrated. The grinding simulation tests were carried out with the maize kernel model and the calibrated Ab-T10 breakage model parameters. The results showed that the simulation values were in good agreement with the measured values of the cumulative particle size distribution law of maize kernels with different moisture contents, and the relative error between the measured value and the simulation value was less than 6.54%, which indicated that the particle model and the Ab-T10 breakage model with calibrated parameters could effectively characterize the grinding performance of maize kernels.