In a severe accident of a light water reactor, ablation of the reactor pressure vessel (RPV) lower head by corium is a key phenomenon, which affects progression of the accident. The Moving Particle Semi- implicit (MPS) method is one of particle methods that calculate behavior of incompressible fluid by semi-implicit method. In preceding studies, MPS models have been developed to analyze phenomena such as heat conduction, phase change, natural convection, thermal stratification, and radiation heat transfer. These phenomena are expected to play key roles in the lower head ablation. This paper aims to investigate whether the MPS method is capable of analyzing the lower head ablation phenomenon, which involves complex interactions of the above mentioned phenomena. The small-scale experiment carried out at Central Research Institute of Electric Power Industry (CRIEPI) using Pb-Bi vessel and silicone oil was analyzed. The heat transfer model was modified for evaluation of heat transfer between the vessel and the oil. The results were compared both qualitatively and quantitatively with the experiment. The former is the comparison of the simulation and experiment regarding phenomena that the liquid ablates the metal vessel and discharges through the vessel wall, which showed good agreement. The latter are comparisons of the calculated liquid temperature, ablation start time and discharge start time with respect to the corresponding measurements. The analyses have shown that the MPS method is capable of analyzing ablation phenomenon qualitatively, but needs further development for quantitative prediction, including investigations on influence of the particle size used in the simulation.