Grid staggering is a well known remedy for the problem of velocity/pressure coupling in incompressible flow calculations. Numerous inconveniences occur, however, when staggered grids are implemented, particularly when a general-purpose code, capable of handling irregular three-dimensional domains, is sought. In several non-staggered grid numerical procedures proposed in the literature, the velocity/pressure coupling is achieved by either pressure or velocity (momentum) averaging. This approach is not convenient for simultaneous (block) solvers that are preferred when using multigrid methods. A new method is introduced in this paper that is based upon non-staggered grid formulation with a set of virtual cell face velocities used for pressure/velocity coupling. Instead of pressure or velocity averaging, a momentum balance at the cell face is used as a link between the momentum and mass balance constraints. The numerical stencil is limited to 9 nodes (in 2D) or 27 nodes (in 3D) both during the smoothing and inter-grid transfer, which is a convenient feature when a block point solver is applied. The results for a lid-driven cavity and a cube in a lid-driven cavity are presented and compared to staggered grid calculations using the same multigrid algorithm. The method is shown to be stable and produce a smooth (wiggle-free) pressure field.