A two-dimensional numerical model for tidal currents based on the depth averaged equation is developed. The mode1 employs a rectangular grid system for its simplicity in the application of complicate coastal shore lines. To raise computing efficiency, implicit approximate factorization scheme is implemented in solving governing equations. An upwind-differencing is used to discretize convective terms, which provides a numerical dissipation automatically and suppresses any oscillations caused by nonlinear instabilities. Some numerical tests are made against the analytic solutions of a linearized shallow water equation to validate the developed numerical scheme, and comparisons of the model prediction with the analytic solution are satisfactory. As a real application, the tidal currents are computed on the Inchon area where the tidal currents are important for the design of new canal which is under construction.