Brandt proposed Distributive Gauss-Seidel(DGS) method for Stokes equation on MAC grid in 1979. DGS method is proved to be efficient and robust smoother for multi-grid method. However, Distributive Gauss-Seidel method(DGS) is said to be not available for finite element method because of the big difference between velocity space and pressure space. A variation version of DGS method which is applicable for nonconforming Q1-P0 element is proposed. Numerical tests conforms that proposed method is robust and efficient smoother for multi-grid solver.