Abstract: In the field of ship building and marine engineering, investigations the mechanics and motion characteristics of structures in the flow field and the reaction of structures to the flow field are significant to many aspects. In the present paper, a sphere-into-water model was established using ABAQUS based on the coupled Euler-Lagrangian(CEL) method, which was verified effectively after comparing the numerical results of spheres made by two materials into water with experimental data. According to the established model of the sphere into water, the iterative time step plays more important role than that of Poisson's ratio. It is observed that the change of iterative time step will bring more impacts than the other parameters.