A new efficient numerical method for computing three-dimensional, unsteady, incompressible flows is presented. To eliminate the restriction of CFL condition, a fully-implicit time advancement in which the Crank-Nicolson method is used for both the diffusion and convection terms, is adopted. Based on an approximate block LU decomposition method, the velocity -pressure decoupling is achieved. The additional decoupling of the intermediate velocity components in the convection term is made for the fully -implicit time advancement scheme. Since the iterative procedures for the momentum equations are not required, the velocity components decouplings bring forth the reduction of computational cost. The second-order accuracy in time of the present numerical algorithm is ascertained by computing decaying vortices. The present decoupling method is applied to minimal channel flow unit with DNS (Direct Numerical Simulation).