Abstract. We present a finite volume method based on the integration of the Laplace equation on both the cells of a primal almost arbitrary two-dimensional mesh and those of a dual mesh obtained by joining the centers of the cells of the primal mesh. The key ingredient is the definition of discrete gradient and divergence operators verifying a discrete Green formula. This method generalizes an existing finite volume method that requires "Voronoi-type" meshes. We show the equivalence of this finite volume method with a non-conforming finite element method with basis functions being P 1 on the cells, generally called "diamond-cells", of a third mesh. Under geometrical conditions on these diamondcells, we prove a first-order convergence both in the H 1 0 norm and in the L 2 norm. Superconvergence results are obtained on certain types of homothetically refined grids. Finally, numerical experiments confirm these results and also show second-order convergence in the L 2 norm on general grids. They also indicate that this method performs particularly well for the approximation of the gradient of the solution, and may be used on degenerating triangular grids. An example of application on nonconforming locally refined grids is given.Mathematics Subject Classification. 35J05, 35J25, 65N12, 65N15, 65N30.