In this paper, two new techniques, the pattern filling and the refined flow field regeneration, based on the finite element method and Eulerian mesh advancement approach have been developed to analyze incompressible viscous flow with free surfaces. The gorerning equation for flow analysis is Navier-Stokes equation including inertia and gravity effects. The penalty and Newton-Raphson methods are used effectively for finite element formulation. The flow front surface and the volume inflow rate are calculated using the pattern filling technique to select an adequate pattern among five filling patterns at each quadrilateral control volume. By the refined flow field regeneration technique, the new flow field which renders better prediction in flow surface shape is generated and the velocity field at the flow front part is calculated more exactly. Using the new thchniques to be developed, the dam-breaking problem has been analyzed to predict flow phenomenon of fluid and the predicted front positions versus time have been compared with the reported experimental result.