“…In Morinishi et al (1998), the existing finite difference schemes in regular, staggered and collocated grid systems were analyzed and their conservative properties were also estimated. Based on this study, Kogaki et al (1999) constructed a finite difference code for LES for practical use. After specifying the grid correspondence between physical and computational space, i = i (x 1 , x 2 , x 3 ) and x i = x i ( 1 , 2 , 3 ) for i = 1, 2, 3, and estimating j i = j j /jx i and the Jacobian of the transformation, J = j (x 1 , x 2 , x 3 ) /j( 1 , 2 , 3 ), the governing equations of the LES with the SGS eddy viscosity model are written as…”