Three-dimensional flow structures around and fluiddynamic forces acting on a rectangular cylinder in oscillatory flow were investigated by numerical simulation using finite volume method. The computations were carried out for three kinds of cross-sections with width/height ratio (d/H) d/H = 0.6, 1.0 and 2.0 and for the amplitude of oscillating flow in the range of 2.5 ≤ the Keulegan-Carpenter number (KC) ≤ 25, the Stokes number (β) = 95. The calculated flow patterns and the drag and inertia force coefficients of Morison equation acting on the cylinder were compared with the experimental ones using a U-tube water tank. In this paper, we note how the KC number and the width/height ratio of the cylinders affect the unsteady and three-dimensional flow structures such as the “longitudinal vortices” and “transverse street” which formed in the case of a circular cylinder fixed in oscillatory flow, and how the CD and the CM values of Morison coefficients change corresponding to the change of the behavior of the flow patterns. Furthermore the relationship between spanwise correlation coefficient of the transverse force R(x3), where x3 is the spanwise position from the bottom of the cylinder, and three-dimensional vortex structures were investigated.