We simulate the impact of a viscous liquid drop onto a smooth dry solid surface. As in experiments, when ambient air effects are negligible, impact flattens the falling drop without producing a splash. The no-slip boundary condition at the wall produces a boundary layer inside the liquid. Later, the flattening surface of the drop traces out the boundary layer. As a result, the eventual shape of the drop is a "pancake" of uniform thickness except at the rim, where surface tension effects are significant. The thickness of the pancake is simply the height where the drop surface first collides with the boundary layer.The impact of a liquid drop onto a dry solid surface lies at the heart of many important technological processes [1,2], from the application of a thermal spray [3,4,5,6,7,8,9] to atomization of fuel in a combustion chamber [8,10,11,12]. Recent experiments revealed the splash formed when a low-viscosity liquid, such as water or ethanol, first collides with a dry smooth wall at several m/s owes its existence entirely to the presence of air [13,14,15,16]. These results are motivating new studies on the large-scale deformations created by impact when air effects are absent as well as how a splash forms [17,18,19,20,21,22,23].Here we focus on the impact of a viscous liquid drop when air effects are absent. Recent experiments show that reducing the ambient gas pressure also suppresses the splash of a silicone oil drop. However, the form of the splash is very different. While the splash from a lowviscosity liquid develops within a few 10 µs of impact, the splash from a silicone oil develops slowly, becoming evident only after most of the liquid drop has fallen and flattened into a thin pancake [24,25]. We use an axisymmetric Volume-of-Fluid (VOF) code to simulate the impact at reduced ambient pressure [26,27,28]. Our results show that a boundary layer, corresponding to a thin region where the radial flow created by impact adjusts to the no-slip condition at the wall, is created by the impact. The boundary layer has uniform thickness. As impact nears its end, the drop surface flattens onto the boundary layer, evolving into a pancake of uniform thickness.The Volume-of-Fluid simulation solves the NavierStokes equations, together with constraint of incompressibility, for both the liquid interior and the gas exterior at reduced pressure. Physically appropriate boundary conditions, in particular the Laplace pressure jump across the surface due to surface tension, are enforced [26]. In a typical run, an initially spherical liquid drop with radius a collides with a dry, smooth solid surface at an impact speed U 0 of several m/s. The ambient air density ρ g is kept so small that 2-fold changes in in the value of ρ g have little effect on the liquid dynamics. The bottom surface of the liquid drop is not broken upon impact, which corresponds to maintaining an apparent contact angle of 180 • where the liquid rim meets the wall (Fig. 2a) [29]. We require that the velocity field inside the drop satisfies both the no-flux an...