Under repeated impact loadings -shot peening process, surface mechanical attrition treatment, erosive wear -metallic surfaces undergo severe plastic deformation which leads sometimes to a local change of their microstructure. These mechanically attrited structures (MAS) exhibit very interesting physical properties: high hardness, better tribological properties, etc. Consequently it is of primary importance to understand the mechanism explaining how these MAS are created and grow under such loadings. In this article, this mechanism is investigated with the help of a coupled experimental and finite element approach. First, the MAS are generated on an AISI1045 steel with a micro-impact tester which allows to know the impact energy and the location of impacts with a very good accuracy. The evolution of the MAS shape as a function of the impact number is presented. Then, the finite element investigation is presented. It is shown that a macroscopic stabilized elastic regime is reached after one hundred impacts. It also appears that a close cycle of plastic strain is observed locally in the zone where material transformation should happen during this regime. The severe plastic deformation achieved after a given number of cycles may thus explain the material transformation. Based on these results, we propose a mechanism based on a plastic strain threshold to explain the growth of the MAS. The resulting MAS size and shape appear to be in very good agreement with the experimental results. Finally, we conclude on the influence of the mechanical parameters that are involved in the proposed mechanism.