Abstract This paper presents the numerical simulation of the whole process of the formation of the liquid drop. This is a two-phase flow problem between the liquid and gas. In this study the least-squares finite element method (LSFEM) is adopted to solve the Navier-Stokes equations. Also included in this paper is the volume of fluid (VOF) and continuous stress force (CSF) models for the determination of the interface between the liquid and gas. There are two schemes for solving the two-phase fluid methods, one is the front capturing method and the other is the front tracking method. In this study, the first one method is used. The formation of liquid drop under the different Reynolds number, Capillary number and Bond number is carefully examined. The qualitative comparison between the numerical simulations and experimental measurements show the similar trend and results.