We make use of cubic B-spline interpolation function in two cases: heat conduction and fluid flow problems. Cubic B-spline test function is employed because it is superior to approximation of linear and non-linear problems. We investigated the accuracy of the numerical formulation and focused on the position of the breakpoints within the computational domain. When the domain is divided by partitions of equal space, the results show poor accuracy. For the case of a heat conduction problem this partition can not reflect the temperature gradient which is rapidly changed near the wall. To correct the problem, we have more grid points near the wall or the region which has a rapid change of variables. When we applied the unequally spaced breakpoints, the results show high accuracy. Based on the comparison of the linear problem, we extended to the highly non-linear fluid flow problems.