Presents a finite element method for steady-state viscous invompressible flow. Corresponding finite element equations were derived from the set of partial differential equations which satisfy the law of conservation of mass, conservation of momentums, and conservation of energy by using the method of weighted residuals. Because these derived finite element equations were non-linear, Newton-Raphson iterative method was applied to solve them and used in the development of the corresponding computer program. The computer program was verified by comparison the results obtained with the results of technical papers from the international journals before applying to solve more complex problems. The results in this thesis have demonstrated the capability of the finite element method for the prediction of complex flow behaviors. Such results can help analysts to understand detailed flow phenomena in order to further improve the design.