This paper is concerned with the method for shear test at ultra-high strain rates using the Taylor impact test. Material behavior under dynamic loading is different from that of static loading due to stress wave propagation and inertia effect. In particular, the material behavior under shear loading is known to be sensitive to strain rates. To investigate the effect of shear loading at ultra-high strain rates, shear specimen and sabot were newly developed based on finite element simulation. Taylor impact test were conducted with the specimen and sabot. The results of experiments are in good agreement with simulation results.