The two-dimensional unsteady flow around a vertical axis turbine for tidal stream energy conversion was investigated using a computational fluid dynamics tool solving the Reynolds-Averaged Navier-Stokes equations. The geometry of the turbine blade section was NACA653-018 aiifoil. The computational analysis was done at several different angles of attack and the results were compared with the corresponding experimental data for validation and calibration. Simulations were then carried out for the two-dimensional cross section of a vertical axis turbine. The simulation results demonstrated the usefulness of the method for the typical unsteady flows around vertical axis turbines. The optimum turbine efficiency was achieved for carefully selected combinations of the number of blades and tip speed ratios.