A two-dimensional non-linear tidal model has been established to calculate the M$\_$2/ tide of Inchon Bay in the west coast of Korea. Cartesian coordinates are used for the derivation of the governing equations and account is taken of extensive drying boundaries (tidal flats) which are exposed at low tides. The tidal amplitudes and phases computed from the model agree well with those known from observation lying within bounds 5cm in amplitude and 5 in phase relative to the observed results. The work represents a further stage in the development including extensive sea measurements capable of application in various coastal engineering problems encountered in Inchon Bay area.