SUMMARYFor potential ow, the complex variable boundary element method (CVBEM) is formulated in terms of the velocity potential and the stream function . In actual ow problems, and @ =@n are given along Dirichlet and Neumann boundaries, respectively. In the CVBEM, the Neumann-type condition @ =@n is not directly handled, and, instead, is used to deÿne Neumann boundaries. Owing to this discrepancy, numerical di culties are raised along Neumann boundaries. The current study addresses two such di culties: (1) multiple Neumann boundaries and (2) branch cuts across Neumann boundaries. The ÿrst problem is due to the fact that along multiple boundaries cannot be speciÿed a priori, and the second problem is due to the discontinuous jump inherent in for sink=source singularities. To overcome these di culties, a new formulation of the CVBEM to solve for the unknown values and a proper way of branch-cut placement are proposed, and these techniques are veriÿed against example problems.