This study treats the numerical analysis of performance and design for plume abatement wet/dry cooling tower with a dry type heat exchanger. 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. The Effectiveness-NTU method is used for modeling of the dry type heat exchanger. The parametric simulations such as the relative flowrate of air and attachment length 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 cooling capacity and the additional cost are reduced and the plume is abated.