No / An incompressible smoothed particle hydrodynamics (SPH) method is presented to simulate Newtonian and non-Newtonian flows with free surfaces. The basic equations solved are the incompressible mass conservation and Navier¿Stokes equations. The method uses prediction¿correction fractional steps with the temporal velocity field integrated forward in time without enforcing incompressibility in the prediction step. The resulting deviation of particle density is then implicitly projected onto a divergence-free space to satisfy incompressibility through a pressure Poisson equation derived from an approximate pressure projection. Various SPH formulations are employed in the discretization of the relevant gradient, divergence and Laplacian terms. Free surfaces are identified by the particles whose density is below a set point. Wall boundaries are represented by particles whose positions are fixed. The SPH formulation is also extended to non-Newtonian flows and demonstrated using the Cross rheological model. The incompressible SPH method is tested by typical 2-D dam-break problems in which both water and fluid mud are considered. The computations are in good agreement with available experimental data. The different flow features between Newtonian and non-Newtonian flows after the dam-break are discussed.