Acceleration pulses have been found in near-fault earthquake ground motions long ago and attracted lots of researchers, since such pulses, especially low frequency pulses have great impact on engineering structures. Many people previously focused on velocity pulses which result from acceleration pulses, however, recently a few researchers began to directly study acceleration pulses, such as to get high frequency pulses and low frequency pulses with empirical mode decomposition. Wavelet transform was utilized to decompose acceleration records. Subsequently high frequency and low frequency components of the records were obtained and acceleration pulses were identified. By comparisons in response spectra and structural nonlinear responses, it is proved that the decomposition of acceleration records with wavelet is reliable and the identification of acceleration pulses is correct.