In this paper, we present a strategy to extend solution capability of an existing low Mach number preconditioned compressible solver to incompressible flows with a little modification. To this end, the energy equation that is of the same form of the total energy equation of compressible flows is used. The energy equation is obtained by a linear combination of the thermal energy equation, the continuity equation and the mechanical energy equation. Subsequently, a modified artificial compressibility method in conjunction with a time marching technique is applied to these incompressible governing equations for steady flow solutions. It is found that the Roe average of the common governing equations is equally valid for both the compressible and incompressible flow conditions. The extension of an existing compressible solver to incompressible flows does not affect the original compressible flow analysis. Validity for incompressible flow analysis of the extended solver is examined for various inviscid, laminar and turbulent flows.