variavel0=Hélio Aparecido Navarro - helio@rc.unesp.br IGCE-UNESP-Rio Claro Valdemir Garcia Ferreira - pvgf@lcp.lcad.icmc.sc.usp.br ICMC-USP-São Carlos Abstract. This work is concerned with numerical solutions of incompressible viscous flows at low Reynolds numbers. In particular, an extension of the generalized Peaceman and Rachford alternating-direction implicit (ADI) scheme for simulating two-dimensional fluid flows is presented. The conservation equations are solved in stream function - vorticity formulation. We compare the ADI and generalized ADI schemes, and show that the latter is more efficient in simulating low Reynolds number problems. Numerical results demonstrating the applicability of this technique are also presented. Keywords. alternating direction implicit scheme, incompressible flow, stream function - vorticity.