The thermal performance of cooling towers is affected by the temperature of inlet water, wet bulb temperature of entering air and water-air flow rate. In this stud${gamma}$, the effects of these variables are simulated using NTU-method and experimentally investigated for the counter-flow cooling towers. The simulation program to evaluate these variables which affect the performance of cooling tower was developed. The maximum errors between the results of simulations and experiments were 3.8% under the standard design conditions and 5.4% under the other conditions. The performance was increased up to 46~50% as the water loading was increased from 6.8$m^3/hr{cdot}m^2$ to 159$m^3/hr{cdot}m^2$. The range was reduced up to 56~42% when the wet bulb temperature of the entering air was increased from 22${circ}C$ to 29${circ}C$.