Abstract. In this paper, we present a particle-based fluid simulation method with deforming obstacles. For defining the geometric information of time-varying obstacles, we employ the implicit function form that varies along the time axis. Our fluid simulation is based on the Moving Particle Semi-implicit (MPS) method, one of the typical particle-based methods for incompressible flow, and we add a new formulation for implicitly defined deforming obstacles. Although many of the particle-based algorithms require a set of particles on the obstacles, our method works without generating particles on the obstacles. We define the particle motion at the vicinity of the obstacles and generate a new algorithm specific to the implicit deforming obstacles by incorporating approximations in the processes of determining particle forces affected by the obstacles.