The Cartesian gird method has been used to simulate the 3D flows around arbitrary geometry. In the Cartesian gird method, the cut cell approach is employed to improve the accuracy in representing the complicated object boundary. However, the detailed discretizations of the Cut Cell method for 3D simulation of incompressible viscous flows were scarcely reported. In this study, a 3D cut cell method for viscous incompressible flows is developed based on the VCAD (Volume-CAD) data system, and the numerical discretizations on the 3D cut cell boundaries and some calculation results are shown.