The SMAC (Simplified Marker And Cell) algorithm is extended for an application to thermal non-equilibrium two-phase flows in light water nuclear reactors (LWRs). A two-fluid three-field model is adopted and a multi-dimensional unstructured grid is used for complicated geometries. The phase change and the time derivative terms appearing in the continuity equations are implemented implicitly in a pressure correction equation. The energy equations are decoupled from the momentum equations for faster convergence. The verification of the present numerical method was carried out against a set of test problems which includes the single and the two-phase flows. The results are also compared to those of the semi-implicit ICE method, where the energy equations are coupled with the momentum equation for pressure correction.