In gravure printing, the amount of ink fill into the cells has a great effect on the qualities of final printed products. And printability of final products is determined by every kinds of variables. Ink transfer process is not verified scientifically because gravure cell is small and printing speed is rapid. In order to understand the ink transfer mechanism of conventional gravure, this study is performed using the Computational Fluid Dynamics Evaluation. Flow-3D simulation software is used for considering of Newtonian flow. Among the various factors, this study have dealt with gravure cell types used computer simulation in order to define distinctive features in ink flow in the cell. The results of simulation, it defined the distribution of pressure, speed, stream function, viscosity, shear rate, surface tension during the gravure printing. It is founded out the difficulties and characteristics according to the printing speed and viscosity of Gravure ink.