This paper treats numerical analyses of the deformation and rebounding processes of a water droplet impinging on a flat solid surface above the Leidenfrost temperature with a speed in the order of a few [m/s], as well as the flow field inside the droplet. These calculations were performed using the MAC-type solution method to solve a finite differencing approximation of the axisymmetric Navier-Stokes equations governing incompressible find flows. Also, the whole dynamic process of a droplet from the moment of collision with a hot surface including the rebound from it was recorded by using a video camera equipped with a macro lens, First, the water film formed by the droplet impinging on the surface spreads radially in a fairly thin discoid-like shape until it reaches a maximum. Next, the water film begins to recoil backwards towards the center and the recoiling process continues to occur owing to the surface tension effect at the periphery. Subsequently the center parr of the liquid drop begins to elongate upwards and the liquid near the top of the drop pulls lip the lower part of the remaining liquid. Finally, a vortical ring structure appearing at the bottom of the elongated droplet indices the rotative motion in such a way as to form the rising flow and the droplet rebounds from the surface as a bowling pin-shaped mass. The numerical model to predict the deformation and rebounding processes was built rip by accounting for the presence of viscous and surface tension effects. The numerical results obtained by the model were compared with the experimental data and discussed from a practical point of view.