The objective of this paper is to suggest a new method of a wind turbine performance test. The performance test of a wind turbine is generally carried out in a wind tunnel. The test needs not only a high-accuracy measuring system but also durable structure to withstand high speed turbine rotation and wind flow. Therefore, we tried turbine performance test using a towing tank to improve stability and reliability. Because a turbine rotates more slowly and generates more torque in the water than in the wind tunnel under similarity conditions. In this study, we developed turbine performance test systems and verified the turbine test method using a towing tank through comparing results of the wind tunnel and the towing tank test.