In this paper, we consider a two-scale stabilized finite volume method for the two-dimensional stationary incompressible flow approximated by the lowest equal-order element pair P1 — P1 which do not satisfy the inf-sup condition. The two-scale method consist of solving a small non-linear system on the coarse mesh and then solving a linear Stokes equations on the fine mesh. Convergence of the optimal order in the H1-norm for velocity and the L2-norm for pressure are obtained. The error analysis shows there is the same convergence rate between the two-scale stabilized finite volume solution and the usual stabilized finite volume solution on a fine mesh with relation h = (H2). Numerical experiments completely confirm theoretic results. Therefore, this method presented in this paper is of practical importance in scientific computation.