variavel0=Maria de Fátima Lacaz Santos Santos - flacaz@feg.unesp.br Faculdade de Engenharia de Guaratinguetá João Roberto Barbosa - barbosa@mec.ita.cta.br Instituto Tecnológico de Aeronáutica Helder Fernando de França Mendes Carneiro - helder@iae.cta.br Instituto Tecnológico de Aeronáutica Abstract. The boundary element method is applied to the solution of incompressible fluid flow problems governed by the continuity and Navier-Stokes equations. The differential equations are transformed into integral equations. Indication of the transformation is given in detail. Application to simple flow cases such as the driven cavity and forward facing step is presented. Convergence difficulties are indicated, which have limited the applications to flows of low Reynolds numbers. Keywords. Boundary Element, Navier Stokes, Numerical Methods.