Numerical analysis using the FLUENT is performed for the 138K LNG carrier of the MOERI. In this study, results according to the number and also the type of the grid, different turbulent models, variations of y+ are compared with experiments and computational results from the WAVIS. RSM model gives good result in comparison with other models, and the more the number of grid increase, the better the resistance converges to the constant value. Additionally, it is confirmed that the resistance and wake distributions vary with the change of y+, and O-O type grid yields better wake distributions than that of O-H type. Average velocity distributions and velocity profiles are mainly in accord with experiments and computational results of the WAVIS, however, present results in the region of transom and tip of leading edge of the rudder are poor for the lower velocity components comparing with that of the WAVIS.