The investigation is to develop a numerical code for transient impingement phenomenon of liquid drop upon a solid wall. In this code, the structured single-block and staggered grid system are adopted for discretization of the space domain, while the finite volume method is applied to solve iteratively the axisymmetric governing equations of mass and momentum. The weak coupling among the velocities and pressure is handled by SIMPLER methods. In order to capture the boundary of the spreading of a drop, a level set approach is considered due to the advantage of handling the incorporation and breakup of the boundary easily. First, The numerical results of water drop impinging upon a flat surface are in good agreement with the experimental results with Re=400 and We=4.3. Furthermore, the computational results are obtained that the different impact of drop on a solid wall is influenced by many relative parameters.