A numerical method for analyzing steady two-dimensional incompressible viscous flow is proposed. In this method, the unsteady Navier-Stokes equations are solved using a time-splitting method and a convective-difference scheme, and an elliptic equation for pressure by Gaussian elimination. The distinctive feature of the method is to make use of the convective-difference scheme, in which the substantial derivative term is integrated along a path line and the convective-difference scheme, in which the substantial derivative term is integrated along a path line and the values at the upstream end are interpolated based on a polynomial or an exponential or an exponential function. The method has second-order accuracy, and the continuity condition is satisfied completely. Entrance flows of a parallel walled duct and square cavity flows were solved to verify the effectiveness of the method. The method can be applied to the relatively high Reynolds number flows.