Mathematical formulations for analysis of fluid flow in a pipe network has been studied to be implemented in an appropriate numerical model. In this case, a numerical model based on Finite Element Method (FEM) has been chosen. In order to keep the range of applicability as wide as possible, a finite element model has been derived using the Least Square formulation in place of the frequently used Weighted Residual (Galerkin) formulation. The fluid flow studied here is assumed to be incompressible and steady. Furthermore, this article was limited itself to the development of the numerical model. Hence, further studies, such as solution procedure of the numerical model, are excluded. Ade Jamal, Agus Sainjati, Aris Suwatjono, Lebong Andalaluna; Pusat Pengkajian dan Penerapan Teknologi lnformasi dan Elektronika, BPP Teknologi
