A dependence of weighting parameter in preconditioning method for solving low Mach number flow with incompressible flow nature is investigated. The present preconditioning method employs a finite-difference method applied Roe‘s flux difference splitting approximation with the MUSCL-TVD scheme and 4th-order Runge-Kutta method in curvilinear coordinates. From the computational results of benchmark flows through a 2-D backward-facing step duct it is confirmed that there exists a suitable value of the weighting parameter for accurate and stable computation. A useful method to determine the weighting parameter is introduced. With this method, high accuracy and stable computational results were obtained for the flow with low Mach number in the range of Mach number less than 0.3.