Flow characteristics have one of the effects in the process of engine. The numerical analysis makes it possible to predict the flow fields. This paper presents characteristics of steady flow according to variation of valve lift in a gasoline engine. The numerical computations have been made to observe the pressure distribution in accordance with the variable valve lift. Characteristics of tumble flow and swirl flow according to the variable valve has also been investigated. We could find that tumble ratio and swirl ratio is different between with/without PDA valve. The steady flow test was simulated through three-dimensional analysis on intake port design for comparing with experimental data and confirming the feasibility of applying analytic method. As a result, this study shows the possibility of the usage of numerical simulation to predict the flow characteristics for gasoline engine.