This paper deals with the design and analysis of a 250kW class impulse turbine for wave energy conversion. Numerical analysis was performed using FLUENT. The size and the performance of a turbine required to provide a certain power can be estimated using a series of performance charts built through the present study. Temporal and spatial variations of flaw fields were also considered and compared with those of uniform inflow. It was concluded that a simple steady-flow analysis using performance charts still provided a practical and useful way to predict the design and performance of turbines.