The current study attempt to examine and investigate the flow field of a plane air jet impinging normally on a flat surface. In order to understand the development of the flow generated from a rectangle turbulent jet impinging a flat plate, a detailed dynamic and turbulent simulation is presented. The plate is appropriately larger than the nozzle exit diameter. The ground plate can be moved vertically in order to simulate the height ratio h/e=28. Another aim of this study is to explore the effect of the Reynolds number (Re=1000, 2000, 3000) on the flow structure. A Computational Fluid Dynamics study is performed using the Reynolds-averaged Navier-Stokes equations by means of the RSM (Reynolds Stress Model) second order turbulent closure model. The results include mean and turbulent velocities and quantify the large effects of flow distortion on the turbulent structure of complex, three-dimensional impingement flow.