A unified numerical scheme for the solutions of the compressible and incompressible Navier-Stokes equations is investigated based on a time-derivative preconditioning algorithm. The primitive variables are pressure, velocities and temperature. The time integration scheme is used in conjunction with a finite volume discretization. The preconditioning is coupled with a high order implicit upwind scheme based on the definition of a Roe's type matrix. Computational capabilities are demonstrated through computations of high Mach number, middle Mach number, very low Mach number, and incompressible flow. It has also been demonstrated that the discontinuous surface in flow field can be captured for the implementation Roe's scheme.