SUMMARYA new general approach for numerically computing flow fields on parallel computing environments is presented, discussed and analysed. The hierarchy presented here is based on a parallel split of operators. A portion of the theory is presented together with its application to two-and three-dimensional flows. This strategy is applied to a two-dimensional problem for which a specific parallel split, called a parabolized split, is given. The parallel algorithm that results from this split is analysed, leading to reasonably good parallel efficiency, which is close to 50%. Actual experiments lead to similar conclusions. This parallel strategy can also be used together with other parallel computing algorithms, such as domain decomposition, to give an optimal-type parallel algorithm for the Navier-Stokes equations.