Flow Resistance is very important element in flight performance of underwater vehicle. Generally, We used the method of towing model in constant velocity and measuring force to obtain the resistance. However, resistance in real flight velocity of vehicle is calculated by applying theoretical prediction of surface vehicle resistance test, because of performance limit of towing tank(for example, towing velocity Etc.). In this paper, we calculated resistance of underwater vehicle by using CFD(Computational Fluid Dynamics), and checked the reliability of simulation model, comparing to experiment results. In addition, resistance simulation results by applying towing tank method were compared to those by applying real flight velocity, and we verified feasibility of prediction in towing tank test.