Incomplessible flow along a corner, which is formed by an intersection of two-semi infinite plates at 60$^\circ$, 90$^\circ$ or 120$^\circ$, is analyzed by the Gauss-Seidel method of successive iteration. Governing equation are transformed to four poisson like equations by introducing a new coordinate system and other variables. It is found that a closed vortex is formed as the intersecting angle is decreased less than 90$^\circ$. This is due to the fact that at angles less than 90$^\circ$, velocity component normal to the bottom wall in inner corner region becomes negative. Another important observation is that at 60$^\circ$ angle a skin friction factor in free stream direction first increases monotonically with the crosswise distance from the corner. After reaching is maximum value, which is higher than that of flat plate Blasius solution, then, it decreases to asymptote to the flat plate friction factor.