In this paper, we investigate scattering theory of the impulsive Sturm–Liouville boundary value problem (ISBVP). In particular, we find the Jost solution and the scattering function of this problem. We also study the properties of the Jost function and the scattering function of this ISBVP. Furthermore, we present two examples by getting Jost function and scattering function of the impulsive boundary value problem. Besides, we examine the eigenvalues of these boundary value problems given in examples in detail.