This paper describes numerical analysis of the impulse turbine with fixed guide vanes, a high performance hi-directional air turbine having simple structure for wane energy conversion. A 3-dimensional incompressible viscous flow numerical analysis based on the full Reynolds-averaged Wavier-Stokes equations was made to investigate the internal flow behavior Numerical results ate compared with experimental data. As a result, a suitable choice for the one of design factors has been clarified.