Abstract: The integral representation of the steady, incompressible Navier-Stokes equations have been used for the numerical computations of viscous flows and a finit element solution procedure has been set up.The oscillation problem on the computed pressure function has been resolved by a new pressure evaluation algorithm; the relaxation of all the variables and suitable initial field selection have lead to a great reduction of the iteration steps and so the CPU time; the condition tnumber of the coefficient matrix is calculated and used to determine the proper - under-relaxation factor prior the iteration; and, another improvement results in the elimination of the storage limit. Some of the computational results for Reynolds number from 5 to 104 are given. The computations show that the present method is applicable to efficiently and accurately solve the viscous flow problems with arbitrary boundaries.