Abstract: Based on HLLEW (Harten-Lax-Van Leer-Einfeldt-Wada) scheme, low speed preconditioning technology is introduced to develop a three-dimensional Navier-Stokes solver for flows at all Mach numbers. Low speed preconditioning techniques is introduced to reconstruct dissipative term in HLLEW scheme and preconditioning HLLEW scheme is proposed. Implicit time-marching method is constructed based on preconditioning Jacobian Matrix. Results of NACA 4412 incompressible flow and RAE 2822 transonic flow with preconditioning HLLEW scheme are compared with results by original method and experimental data. It shows that preconditioning HLLEW method improves accuracy and convergence rate for low speed flow. It can be applied for flows at all Mach numbers.