The three-dimensional flow analysis using the finite volume method is presented to compare the steady flow characteristics of blood with those of blood substitutes such as water and aqueous polymer solution in an idealized double branching model. The model is used to simlllate the region of the abdominal aorta near the celiac and superior mesenteric branches. Apparent viscosities of blood and the aqueous Separan solution are represented as a function of shear rate by the Carreau model, Water and aqueoiu Separan AP-273 500wppm solution are frequently used as blood substitutes in vitro experiments. Water is a typical Newtonian fluid and blood and Separan solution are non-Newtonian fluids. Flow phenomena such as velocity distribution, pressure variation and wall shear stress distribution of water, blood and polymer solution are quite different due to differences of the rheological characteristics of fluids. Flow phenomena of polymer solution are qualitatively similar to those of blood but the phenomena of water are quite different from those of blood and polymer solution. It is recommended that a lion-Newtonian fluid which exhibits very similar rheological behavior to blood be used in vitro experiments. A non-Newtonian fluid whose rheological characteristics are very similar to those of blood should be used to obtain the meaninylll hemodynamic data for blood flow in vitro experiment and by numerical analysis