The purpose of this report is to propose a suitable constitutive relationship for the three dimensional frictional flow of a cohesionless granular material and to incorporate at least a qualitatively similar constitutive relationship in the computer program TEACH. TEACH is a hydrodynamic code developed by Dr. A.D. Gosman at Imperial College, London, for the simulation of incompressible two dimensional steady duct flows. Simulations performed for this report assumed that the material was flowing under two dimensional plane strain conditions. The numerical algorithm implemented by TEACH is based upon the control volume finite difference principles developed by Spalding and Patankar (Patankar, 1980). TEACH's program structure facilitates the implementation of a non-Newtonian constitutive relationship of the type proposed below. 32 refs., 38 figs., 2 tabs.