This paper proposes a topology optimization method for steady state incompressible viscous flow problem, based on the level set method and the finite volume method. In addition, Reynolds Averaged Navier-Stokes equation which is one of the famous turbulence model is also considered. The optimization problem is formulated to minimize the total pressure loss under a volume constraint. The optimization algorithm is developed based on this formulation, using the adjoint variable method for the sensitivity analysis. The level set function updating scheme uses a reaction-diffusion equation. Several examples are shown to confirm the method.