: The impact of drops onto dry solid surfaces has been studied for over a century, not only because of the numerous physical phenomena of fundamental interest involved, but also due to its relevance in industrial applications (spray cooling, ink-jet printing, spray painting, fuel injection, internal combustion engines, plasma spraying, micro-fabrication, micro-channel ). Early studies of the impact process were largely phenomenological in nature, identifying the most important parameters influencing the spreading of the liquid film on the surface and also the final outcome of the impact. More recent studies attempt to quantify the influence of individual parameters in order to obtain predictive capabilities of the impact process. In this research, numerical simulations of impacting drop on horizontal and inclined soft surface has been performed at finite Reynolds numbers. The three-dimensional domain is confined in z-direction with a horizontal wall and is periodic in x- and y-direction. Results are obtained using a finite difference/front tracking method. The main dimensionless parameters are the Reynolds number, the Weber number, the Capillary number and ratio of the height of domain to the diameter of drop. The effect of these parameters on drop impact is investigated. There are some effective parameters in the drop impact to a surface such as contact angle, speed of drop, diameter of drop and surface roughness. Contact angle is an important parameter that affects the spreading of the drop on the surface. There are three modes in drop-surface interaction: fully wetting, partially wetting and non-wetting. Here the partially wetting is investigated. There are two general methods for modeling this mode: 1- Constant contact angle, 2- Dynamic contact angle. Here the dynamic contact angle is used. The drop impingements to horizontal and inclined surface have been investigated. In horizontal impingement, effect of applying dynamic contact angle and effect of changing Reynolds and Weber number has been investigated. In inclined impingement, effect of surface slope has been evaluated. The Reynolds and Weber numbers are below 100. Results have been obtained for various non-dimensional numbers and compared and validated with previous works. Parameters which are investigated are spread factor and dynamic contact angle that are plotted versus non-dimensional time. It is found that spread factor increased by increasing Reynolds and Weber number in horizontal impingement. Also the effect of contact angle on the maximum spread factor in horizontal impact is below 10%. It is obtained that density and viscosity ratio has small effect on spread factor in horizontal impact. It is found that applying dynamic contact angle as a boundary condition has small effect on maximum spread factor but increase the time corresponding to equilibrium state in horizontal impact. Maximum spread factor increased with increasing the slope of surface. Also the time corresponding to equilibrium state decreased in inclined impingement Keywords: Drop impaction, Horizontal and Inclined surface, Dynamic contact angle, Partially wetting, Reynolds number, Weber number