The numerical methodology for computing tile impact forces and water entry behaviors of high speed water entry bodies was been developed. Since the present method assumed the impact occurs within a very short time interval. the viscous effects do not have enough time to play a significant role in the impact forces, that is, the flow around a water-entry object was assumed as an incompressible potential flow and is solved by the source panel method. The elements fully submerged into the water are routinely treated, but the elements intersected by the effective planar free surface are redefined and reorganized to be amenable to the source panel method. To validate the present code, it was applied to disk, cone and ogive model and compared with experimental data. Good agreement was obtained. The water entry behavior such as the bouncing phenomena from the free surface was also simulated using the impact forces and two degree of freedom dynamic equation. Physically acceptable results were obtained