Various mechanisms describe formation of boiler deposits during operation, depending on temperature of flue gas, ash particles, and tube surface. Basically lower temperature results in powder deposits, high temperature produces sintered or bonded ones, however, powder deposits form the fastest. Balance of forces acting on a particle of ash impacting onto a boiler superheater tube determines the particle behaviour; its bouncing of the surface or staying there and building the deposit. The paper presents results of numerical two-dimensional modelling of formation of powder deposits onto a single tube of a superheater. It has been shown that using dynamic mesh in the Fluent code enables prediction of the shape of powder deposit. The simulations of deposition were done for flue gas flowing downward and upward in the boiler, at various velocities.