Based on a long recognized need, the National Highway Traffic Safety Administration (NHTSA) has begun to reexamine the potential for international harmonization of side impact requirements. To this end, NHTSA, as directed by the U.S. Congress, has recently submitted a report to the Congress on the agency plans for achieving harmonization of the U.S. and European side impact regulations. The first phase of this plan involves crash testing vehicles compliant to FMVSS 214 to the European Union side impact directive 96/27/EC. This paper presents the results to date of this research. The level of safety performance of the vehicles based on the injury measures of the European and U.S. side impact regulations is assessed.