Owing to the rapid progress in manufacturing technology of microscale devices, there are active research works in developing microscale propulsion systems. In this study, gas flows in nozzles with size of milli and sub-millimeter are investigated by using a CFD code based on the Navier-Stokes equations. The prediction results were compared with theoretical results of quasi-one-dimensional nozzle flow and experiment data. In general, theoretical values agree very well with the CFD results. However, theoretical values begin to deviate from the CFD and experimental data for relatively small Reynolds numbers and the nozzle shape with rectangular cross section. The primary reason for this discrepancy is due to the existence of the thick boundary layer at the wall in low Reynolds flows.