The vortex method is one of the methods for simulating high Reynolds number flow problems of incompressible viscous flow. In this paper, the equations of the vortex method are formulated from the integral equations of equation of continuity and Navie Stokes equations by using Gaussian distribution for vortex model. The equations are expressed in terms of vortices in internal domain and these on boundary. And then it is shown that the vortex method is one type of boundary element methods.