SUMMARYBased on the Bhatnagar-Gross-Krook (BGK) Boltzmann model equation, the uniÿed simpliÿed velocity distribution function equation adapted to various ow regimes can be presented. The reduced velocity distribution functions and the discrete velocity ordinate method are developed and applied to remove the velocity space dependency of the distribution function, and then the distribution function equations will be cast into hyperbolic conservation laws form with non-linear source terms. Based on the unsteady time-splitting technique and the non-oscillatory, containing no free parameters, and dissipative (NND) ÿnite-di erence method, the gas kinetic ÿnite-di erence second-order scheme is constructed for the computation of the discrete velocity distribution functions. The discrete velocity numerical quadrature methods are developed to evaluate the macroscopic ow parameters at each point in the physical space. As a result, a uniÿed simpliÿed gas kinetic algorithm for the gas dynamical problems from various ow regimes is developed. To test the reliability of the present numerical method, the one-dimensional shocktube problems and the ows past two-dimensional circular cylinder with various Knudsen numbers are simulated. The computations of the related ows indicate that both high resolution of the ow ÿelds and good qualitative agreement with the theoretical, DSMC and experimental results can be obtained.