Splash broke soil surface structure and provided abundant material for subsequent erosion. Rainfall simulation experiments on Lou soil were performed to study its splash erosion characteristics. Using the rate of splash erosion, the soil particle composition before and after rain and the surface intensity to describe the splash erosion characteristics. Results indicated that the splash erosion process could bedivided into three stages according to splash erosion rate. First, the splash erosion rate decreased rapidly, splashed out particles were mainly the loose particles on the surface. Second, splash erosion rate decreased slowly, and the raindrop kinetic energy was mainly used to destroy the soil structure. Finally, the splash erosion rate became constant, the formation of compact layer composed by fine particles formed in aggregate made the splash erosion rate tend to be stable. Under the rainfall intensity of 90 mm/h, the threshold particle size of enrichment and consumption was 0.05 mm. If the particle size was more than 0.05 mm, the function of raindrop was separation. If the particle size was less than 0.05 mm, the function of raindrop was transport. When the moisture content was equal, the longer the rainfall duration the shallower the penetration depth of soil. The surface intensity of Lou soil was continuously increasing. With the rainfall duration, and 0 to 30 min was the critical period of crust formation. Splash erosion process of Lou soil was a process that surface soil particle composition changed constantly and surface strength improved gradually.