A 3D CFD model for two-stage entrained flow dry feed coal gasifier with multi opposite burners (MOB) has been developed in this paper. At each stage two opposite nozzles are impinging whereas the two other opposite nozzles are slightly tangential. Various numerical simulations were carried out in standard CFD software to investigate the impacts of coal and oxidant distributions between the two stages of the gasifier. Chemical process was described by Finite Rate/Eddy Dissipation model. Heterogeneous and homogeneous reactions were defined using the published kinetic data and realizable k-epsilon turbulent model was used to solve the turbulence equations. Gas-solid interaction was defined by Euler-Lagrangian frame work. Different reaction mechanism were investigated first for the validation of the model from published experimental results. Then further investigations were made through the validated model for important parameters like species concentrations in syngas, char conversion, maximum inside temperature and syngas exit temperature. The analysis of the results from various simulated cases shows that coal/oxidant distribution between the stages has great influence on the overall performance of gasifier. The maximum char conversion was found 99.79% with coal 60% and oxygen 50% of upper level of injection. The minimum char conversion was observed 95.45% at 30% coal with 40% oxygen at same level. In general with oxygen and coal above or equal to 50% of total at upper injection level has shown an optimized performance. (C) 2014 Elsevier Ltd. All rights reserved.