A LS(Level Set) formulation is developed for computing two-phase flows on non- orthogonal meshes. Compared with the VOF(Volume-of-Fluid) method based on a non-smooth volume-fraction function, the LS method can calculate an interfacial curvature more accurately by using a smooth distance function. Also, it is quite straightforward to implement for 3-D irregular meshes compared with the VOF method requiring much more complicated geometric calculations. The LS formulation is implemented into a general purpose program for 3-D flows and verified through several test problems.