The mechanism of water droplet impact is one of the most important key to understand the processes involved in the initial phenomena of soil erosion and soil water infiltration. The computer simulation is a suitable approach to solve this problem due to the difficulty of direct measurements of physical parameters involved in this mechanism. A VOF finite difference scheme was used to solve a set of governing equations which was composed by 3-D full Navier-Stokes equations and continuity equation. The application of this numerical model to simulate water droplet impact on a rigid surface with or without a water layer on it was very satisfactory. Many physical parameters can be interpreted form the results of computer simulation and will be of a great help in soil erosion and soil water infiltration research. However, to simulate actual soil surface properties is an uneasy task which need futher studies.