We developed a three dimensional Navier-Stokes code based on the level set method to simulate two phase flows with high density ratio. The Navier-Stokes equations with consideration of the surface tension effects are solved by using SIMPLE algorithm on a non-staggered grid. The present code is validated by simulating two test problems. First one is to simulate a rising bubble inside a cube. The thickness of the interface of the bubble is shown to affect the pressure distribution around the interface. As the thickness decreases, the pressure field around the interface becomes more oscillatory. As the bubble rises, a ring vortex is shown to form around the interface and the bubble eventually develops into an ellipsoidal shape. Merge of two bubbles inside a container is secondly tested to show the robustness of the present code for two phase flow simulation. Numerical results show stable and reliable behavior during the process of merging of two bubbles. The velocity and pressure fields around the interface of bubbles are shown oscillation free during the merging of two bubbles.