Variations of the SIMPLE method of S. V. Patankar and D. B. Spalding [Int. J. Heat Mass Transfer 15, 1787-1806 (1972; Zbl 0246.76080)] have been widely used over the past decade to obtain numerical solutions to problems involving incompressible flows. The present paper shows several modifications to the method which both simplify its implementation and reduce solution costs. The performances of SIMPLE, SIMPLER, and SIMPLEC (the present method) are compared for two recirculating flow problems. The paper is addressed to readers who already have experience with SIMPLE or its variants.