variavel0=Fábio Alencar Schneider - eng_schneider@yahoo.com.br UFSC Clovis Raimundo Maliska - maliska@sinmec.ufsc.br UFSC Abstract. This work presents a numerical method for the solution of the two-dimensional incompressible fluid flow, using the Finite Volume Method in unstructured grids. The simultaneous solution of the mass and momentum conservation equations is applied giving a unique matrix of coefficients. The formulation applied reduces the complexity of the algorithm when compared to the segregated methods. These grids have better adoption for simple and complex domains, allowing local refinement in specific regions. The employed mesh and the construction of the control volumes are based on the element discretization, what facilitates and normalizes the computational implementation. The formulation is presented in the basic form. The method shown is compared with other numerical methods that use unstructured grids and simultaneous solutions. Keywords. numerical method, unstructured grids, incompressible fluid flow, simultaneous solution.