The present chapter introduces incompressible Newtonian fluid flow and heat transfer by using the finite difference method. Since the solution of the Navier-Stokes equation is not simple because of its unsteady and multi-dimensional characteristic, the present chapter focuses on the simplified flows owing to the similarity or periodicity. As a first section, the first Stoke problem is considered numerically by introducing the finite difference method. In the second section, natural convection heat transfer heated from a vertical plate with uniform heat flux is introduced together with the method how to obtain the system of ordinary differential equations. In the third example, linear stability analysis for the onset of secondary flow during the Taylor-Couette flow is numerically treated using the HSMAC method.