In this study, numerical analysis of viscous flows is carried out based on the unstructured grid. There exist some difficulties in expressing and computing numerical derivatives on the unstructured grid due to lack of the structured characteristics. The general computer algorithms are developed to perform numerical derivatives easily and extended to be applicable to various geometries composed of hybrid meshes. And the optimal method of strongly implicit procedure is newly contrived to accelerate the rate of convergence in solving the pressure Poisson equation. To verify numerical schemes, the driven cavity problems of 2 and 3 dimension are simulated. The numerical results are compared with others and our numerical schemes are shown to be valid.