Abstract.We consider the identification of a distributed parameter in an elliptic variational inequality. On the basis of an optimal control problem formulation, the application of a primal-dual penalization technique enables us to prove the existence of multipliers giving a first order characterization of the optimal solution. Concerning the parameter we consider different regularity requirements. For the numerical realization we utilize a complementarity function, which allows us to rewrite the optimality conditions as a set of equalities. Finally, numerical results obtained from a least squares type algorithm emphasize the feasibility of our approach.Mathematics Subject Classification. 49N50, 35R30, 35J85.