In general, FDM(finite difference method) and FVM(finite volume method) are used for analyzing the fluid flow numerically. However it is difficult to apply them to problems involving complex geometries, multi-connected domains, and complex boundary conditions. On the contrary, FEM(finite element method) with coordinates transformation for the unstructured grid is effective for the complex geometries. Most of previous studies have used commercial codes such as KIVA or STAR-CD for the flow analyses in the engine cylinder, and these codes are mostly based on the FVM. In the present study, using the FEM for three-dimensional, unsteady, and incompressible Navier-Stokes equation, the velocity and pressure fields in the engine cylinder have been numerically analyzed. As a numerical algorithm, 4-step time-splitting method is used and ALE(arbitrary Lagrangian Eulerian) method is adopted for moving grids. In the Piston-Cylinder, the calculated results show good agreement in comparison with those by the FVM and the experimental results by the LDA.