This study treats the analysis of the performance and the design of plume abatement wet/dry cooling tower with dry type heat exchanger using a numerical method. A two-dimensional analysis is performed using the finite volume method for mechanical draft counterflow and crossflow tower. For a coupling problem between water and air system, a turbulent two phase flow is considered. Effectiveness-NTU method is used for modeling of the dry type heat exchanger. The parameter change simulations of the outer wall shape, the relative flowrate of air, and attachment of an air mixer are performed to examine the effect on plume abatement. It is found that if the relative air flowrate ratio and the adequate air mixer type are chosen well in addition to the ratio of water to air flowrate, the loss of the cooling capacity and the additional cost are reduced and the plume is abated.