SUMMARYThe immersed boundary approach for the modeling of complex geometries in incompressible flows is examined critically from the perspective of satisfying boundary conditions and mass conservation. It is shown that the system of discretized equations for mass and momentum can be inconsistent, if the velocity is used in defining the force density to satisfy the boundary conditions. As a result, the velocity is generally not divergence free and the pressure at locations in the vicinity of the immersed boundary is not physical. However, the use of the pseudo-velocities in defining the force density, as frequently done when the governing equations are solved using a fractional step or projection method, combined with the use of the specified velocity on the immersed boundary, is shown to result in a consistent set of equations which allows a divergence-free velocity but, depending on the time step, is shown to have the undesirable effects of inaccurately satisfying the boundary conditions and allowing a significant permeability of the immersed boundary. If the time step is reduced sufficiently, the boundary conditions on the immersed boundary can be satisfied. However, this entails an unacceptable increase in computational expense. Two new methods that satisfy the boundary conditions and allow a divergence-free velocity while avoiding the increased computational expense are presented and shown to be second-order accurate in space. The first new method is based on local time step reduction. This method is suitable for problems where the immersed boundary does not move. For these problems, the first new method is shown to be closely related to the second new method. The second new method uses an optimization scheme to minimize the deviation from the interpolation stencil used to represent the immersed boundary while ensuring a divergence-free velocity. This method performs well for all problems, including those where the immersed boundary moves relative to the grid. Additional results include showing that the force density that is added to satisfy the boundary conditions at the immersed boundary is unbounded as the time step is reduced and that the pressure in the vicinity of the immersed boundary is unphysical, being strongly a function of the time step. A method of computing the total force on an immersed boundary which takes into account