An ATR-72 airplane encountered ice accretion to crash was the first ice accretion accident case ever in Taiwan. This research is based on Aviation Safety Council accident report, and taking this case for numerically simulating aerodynamic coefficients of main wing and horizontal tail under several two-dimensional icing conditions. The two-dimensional iced airfoil shapes are achieved, and the results are extended to three-dimensional and then use the flight simulation software DATCOM to analyze the aircraft performance behavior. Results show that in two-dimensional consideration the airfoil ice shape is more anomalous; their lift will hastily decreasing and drag will increase. In addition, this ice accretion phenomenon will cause the horizontal tail to stall ahead of time. When tail stalls, the downward force is lessened or removed and nose of the airplane can severely pitch down, thus leads to threaten the flight safety and might be the major cause of ATR-72 accident.