Abstract: In order to decouple the variables in Navier-Stokes equations, the Peace-man-Rachford operator splitting method is used in this paper to discretize the time dependent Navir-Stokes equations into linear and nonlinear subproblems. In these subproblems the coupling tioned above is avoided. The linear subproblems are quite close to the genearlized Stokes equations A multi-reciprocity method is used to obtain the complete boundary integral formulation for the solution of the generalized Stokes equation to reduce...