A transient phenomenon of rotating stall inception in an axial compressor was investigated by unsteady three-dimensional Navier-Stokes flow Simulation. This simulation has captured vertical flow structure at rotating stall inception. It was found that the spiral-type breakdown of the tip leakage vortex at near-stall condition and leading edge separation-Type stall inception occurred. In comparison with casing wall pressure distribution, this result was similar to experimental result using 'Synchronous Field Measurement' with time interpolation. Therefore, it shows that RANS flow simulation has high accuracy for the transient phenomenon, and it was able to predict the rotating stall inception.