Discrete mechanics makes it possible to formulate any problem of fluid mechanics or fluid-structure interaction in velocity and potentials of acceleration; the equation system consists of a single vector equation and potentials updates. The scalar potential of the acceleration represents the pressure stress and the vector potential is related to the rotational-shear stress.The formulation of the equation of motion can be expressed in the form of a splitting which leads to an exact projection method; the application of the divergence operator to the discrete motion equation exhibits, without any approximation, a Poisson equation with constant coefficients on the scalar potential whatever the variations of the physical properties of the media. The a posteriori calculation of the pressure is made explicitly by introducing at this stage the local density.Two first examples show the interest of the formulation presented on classical solutions of Navier-Stokes equations; similarly as other results obtained with this formulation, the convergence is of order two in space and time for all the quantities, velocity and potentials. This formulation is then applied to a two-phase flow driven by surface tension and partial wettability. The last case corresponds to a fluid-structure interaction problem for which an analytical solution exists. J-P Caltagirone, S. Vincent, On primitive formulation in fluid mechanics and fluid-structure interaction with constant piecewise properties in velocity-potentials of acceleration, Acta Mechanica, 2020, https://doi.org/10.1007/s00707-020-02630-w ___________________________________________________________________________ interaction. However, the most delicate problem is posed for the Navier-Stokes equations which includes nonlinearities, which is not the case with the Navier-Lamé equation. The numerical treatment of Navier-Stokes equations in complex situations remains valid as is the theoretical order of the stability and convergence of the schemes used.The formulation proposed here is based on a physical model different from that of Navier-Stokes. It is briefly recalled later but the details of the derivation of the discrete equations are developed in [1]. The formulation based on the discrete mechanics allows access, at the same time, to the velocity V, compression stresses φ and shear ψ; this formulation (V, φ, ψ) can be written as a projection type algorithm by a splitting or be used as it is.Discrete geometric topologies are composed of a primal topology and a dual topology associated with specific variables where the scalars are located on the points of the primal geometry and the vectors on the edges of the latter. This vision is the generalization of the staggered Marker And Cell method on structured mesh. The polygonal or polyhedral meshes with any number of facets make it possible to pass over the usual 2D / 3D distinction for other methodologies.The operators of the primal and dual geometric topologies defined here have obvious analogies with those of DEC (Discrete Exterior Calc...