Numerical analysis of an ultrasonically levitated droplet with a free surface boundary is discussed. The droplet is known to change its shape from sphere to spheroid when it is suspended in a standing wave owing to the acoustic radiation force. However, few studies on numerical simulation have been reported in association with this phenomenon including fluid dynamics inside the droplet. In this paper, coupled analysis using the distributed point source method (DPSM) and the moving particle semi-implicit (MPS) method, both of which do not require grids or meshes to handle the moving boundary with ease, is suggested. A droplet levitated in a plane standing wave field between a piston-vibrating ultrasonic transducer and a reflector is simulated with the DPSM-MPS coupled method. The dynamic change in the spheroidal shape of the droplet is successfully reproduced numerically, and the gravitational center and the change in the spheroidal aspect ratio are discussed and compared with the previous literature. (C) 2015 The Japan Society of Applied Physics