A numerical study for performance analysis of a counterflow type forced draft tower and natural draft cooling tower has been performed based on the method using the finite volume method with non-orthogonal body fitted and non-staggered grid system. For solving the coupling problem between water and air, air enthalpy balance, moisture fraction balance, water enthalpy balance, and water mass balance equations are solved with Navier-Stoke’s equations simultaneously. For the effect of turbulence, the standard k-$varepsilon$ turbulent model is implied in this analysis. The predicted result of the present analysis is compared with the experimental data and the commercial software result to validate the present study, The predicted results show good agreement with the experimental data and the commercial software result. To investigate the influence of the cooling tower design parameters such as approach, range and wet bulb temperature, parametric studies are also peformed.