In the first chapter are described the equations modeling incompressible fluid flow and a quick presentation of finite volumes method. The second chapter is an introduction to the finite elements volumes method. The box model is described and a method adapted to Navier-Stokes problems is proposed. The third chapter shows a fault analysis of the finite elements volumes method for the Laplacian problem and some examples in one, two, three dimensional calculations. The fourth chapter is an extension of the error analysis of the method for the Navier-Stokes problem.