SMAC method, one of the numerical simulation techniques, is modified from the original MAC method for the time-dependent variation of fluid flows. The Navier-Stokes equations for incompressible time-dependent viscous flow are applied, and Also marker particles which present the visualization of fluid flows are used. In this study, two-dimensional numerical simulations of the overtopping are carried out by SMAC method, and the simulation results are visualized, In addition to, motion pictures are made for efficient visualization of the simulation results. This numerical simulation could also be applied to the design of coastal structures as dike and revetment.