Abstract: The Navier–Stokes equations for unsteady, incompressible, viscous fluids in the axisymmetric coordinate system are solved using a control volume method. The volume-of-fluid (VOF) technique is used to track the free-surface of the liquid. Model predictions are in good agreement with experimental measurements. It is found that the dynamic processes after impact are sensitive to the initial droplet velocity and the liquid pool depth. The time evolution of the crown height and diameter are obtained by numerical simulation. The critical We number for splashing (Wecr) is studied for Oh (Ohnesorge) numbers in the range of 0.01~0.1; the results compares well with those of the experiments.