In the numerical analysis of incompressible unsteady Navier-stokes equation, large time is required for solving the pressure Poisson equation of the elliptic type at each time step. In this paper, a numerical analysis by the direct method is carried out to solve the pressure Poisson equation and the computing time is analyzed as mesh size increases. The pressure Poisson equation can be transformed to the boundary value problem by the Green theorem. The computing time for the convolution type of the domain integral can be reduced by using F.F.T. and the computing time in the direct method depends entirely on obtaining the solution of the boundary value problem. The numerical analysis on the known solutions is carried out and compared for the verification of the direct method. And the numerical analysis on the body boundary and domain decomposition problem are carried out with the computing time less than O($n^{3}$) in the (n.n) mesh.