To design an optimum engine intake system, a flow model for the intake manifold was developed by the finite difference method. The flow in the intake manifold was one-dimensional, and the finite difference equations were derived from governing equations of flow, continuity, momentum and energy. The thermodynamic properties of the cylinder were found by the first law of thermodynamics, and the boundary conditions were formulated using steady flow model. By comparing the calculated results with experimental data, the appropriate boundary conditions and convergence limits for the flow model were established. From this model, the optimum manifold lengths at different engine operating conditions were investigated. The optimum manifold length became shorter when the engine speeds were increased. The effect of intake valve timings on inlet air mass was also studied by this model. Advancing intake valve opening decreased inlet air mass slightly, and the optimum intake valve closing was found. The difference in inlet air mass between cylinders was very small in this engine.