An Eulerian-Lagrangian method, so called immersed boundary method, is used for analysing viscous flow around arbitrary bodies, where governing equations are discretized on a regular grid by using a finite volume method. To improve the accuracy of flow near body boundaries, a second-order accurate interpolation scheme is used and a level-set based grid deformation method is presented to construct the adaptive grids around body boundaries. The present scheme is used to simulate steady flow around a semicircular cylinder mounted on the bottom of flow domain and calculated results are validated by results of a body fitted grid method. Finally, present method is applied to a complex flow around multi body and the usefulness is checked by investigating calculated results.