This work presents a method of solution of fundamental governing equations of computational fluid dynamics (CFD) using Semi-Implicit Method for Pressure-Linked Equations (SIMPLE) in MATLAB®. The fundamental governing equations of fluid mechanics are based on three laws of conservation, referred to the law of conservation of mass, the law of conservation of momentum and law of conservation of energy. Continuity equation represents the law of conservation of mass, Navier-Stokes equations represents the law of conservation of momentum, and energy equation represents the law of conservation of energy. In SIMPLE, the continuity and Navier-Stokes equations are required to be discretized and solved in a semi-implicit way. This article presents discretization and method of solution applied to the flow around a 2-D square body. Code is written in MATLAB®. The results show the pressure and velocity fields of the converged solution.