The development of predictive capability for free surface flow with phase change is essential to evaluate liquid wall protection schemes for various fusion chambers in IFE and MFE. This paper presents a numerical methodology for free surface flow with heat and mass transfer to help resolve feasibility issues encountered in the aforementioned fusion engineering fields. The numerical methodology is conducted within the framework of the incompressible flow with the heat and mass transfer model. We present a new second-order projection method, in conjunction with Approximate-Factorization techniques (AF method) for incompressible Navier-Stokes equations. The level set method was used to capture the free surface of the flow and the deformation of the droplets accurately. This numerical investigation identifies the physics characterizing transient heat and mass transfer of the droplet and the free surface flow. The preliminary results show that the numerical methodology is successful in modeling the free surface with heat and mass transfer, though some severe deformation such as breaking and merging occurs. The versatility of the numerical methodology shows that the work can easily handle complex physical conditions in fusion science and engineering.