A non-premixed impinging jet flame at a Reynolds number 2000 and a nozzle-to-plate distance of two jet diameters was investigated using direct numerical simulation (DNS). Fully three-dimensional simulations were performed employing high-order numerical methods and high-fidelity boundary conditions to solve governing equations for variable-density flow and finite-rate Arrhenius chemistry. Both the instantaneous and time-averaged flow and heat transfer characteristics of the impinging flame were examined. Detailed analysis of the near-wall layer was conducted. Because of the relaminarization effect of the wall, the wall boundary layer of the impinging jet is very thin, that is, in the regime of viscous sublayer. It was found that the law-of-the-wall relations for nonisothermal flows in the literature need to be revisited. A reduced wall distance incorporating the fluid dynamic viscosity was proposed to be used in the law-of-the-wall relations for nonisothermal flows, which showed improved prediction over the law of the wall with the reduced wall distance defined in terms of fluid kinematic viscosity in the literature. Effects of external perturbation on the dynamic behavior of the impinging flame were found to be insignificant.