In steel making processes, cooling processes are widely used. In the process of cooling the steel plate by spray water, the impingement behavior of the injected water onto the steel plate affects the evenness of cooling. In order to understand this impingement behavior, we applied computational flow analysis by the particle-based method MPS. Water was sprayed from one spray nozzle onto a steel plate, and the impingement behavior of the spray water was calculated. By changing the angle at which the spray was sprayed, the direction and amount of water flew after the impingement were calculated and compared with the experiment. When the spray angle was small, it was in good agreement with the experiment, but when the angle was large, it deviated from the experiment. To apply this analysis to actual design of cooling process, it is necessary to use a relatively large particle size for calculation, and even in that case, we adjusted the collision distance of calculational particles to obtain results close to the actual measured value. Flow analysis using the particle method has made it possible to accurately express the impingement behavior of the spray water onto the steel plate even when large particles are used.