A numerical analysis study has performed in terms of fluid dynamics to identify the wall thinning generated in the main feedwater isolation valve body of a nuclear power plant. To review the relations between flow characteristics and the wall thinning induced by flow accelerated corrosion (FAC), numerical analysis using FLUENT code and ultrasonic tests (UT) were performed. The local velocities according to the analysis results were compared with the distribution of the measured wall thickness by ultrasonic tests. The comparison results show that the local velocity in the x-direction had no correlation with the wall thinning but the local velocity in the y-direction and turbulence intensity had a great influence on that. These results provide a good match to those of the previous studies - locations colliding vertically against components undergo severe wall thinning. These results may be utilized to the design modification and the wall thinning management for main feedwater isolation valves for preventing the wall thinning degradation.