Numerical simulations for various fluid flows require enormous computing time during iterations. In order to solve this problem, several techniques have been proposed. A SOR method is one of the effective methods for solving elliptic equations. However, it is very difficult to find the optimum relaxation factor, the value of this factor for practical problems used to be estimated on the basis of expertise. In this paper, the implication of the relaxation factor are translated into fuzzy control rules on the basis of the expertise of numerical analysers, and fuzzy controller incorporated into a numerical algorithm. From two cases of study, Poisson equation and cavity flow problem, we confirmed the possibility of computational acceleration with fuzzy logic and qualitative reasoning in numerical simulations. Numerical experiments with the fuzzy controller resulted in generating a good performance.