Modern　least　squares　finite　element　method　(LSFEM)　has　advantage　over　mixed　finite　element　method　for　non-self-adjoint　problem　like　Navier-Stokes　equations,　but　has　problem　to　be　norm　equivalent　and　mass　conservative　when　using　C-0　type　basis.　In　this　paper,　LSFEM　with　non-uniform　B-splines　(NURBS)　is　proposed　for　Navier-Stokes　equations.　High　order　continuity　NURBS　is　used　to　construct　the　finite-dimensional　spaces　for　both　velocity　and　pressure.　Variational　form　is　derived　from　the　governing　equations　with　primitive　variables　and　the　DOFs　due　to　additional　variables　are　not　necessary.　There　is　a　novel　k-refinement　which　has　spectral　convergence　of　least　squares　functional.　The　method　also　has　same　advantages　as　isogeometric　analysis　like　automatic　mesh　generation　and　exact　geometry　representation.　Several　benchmark　problems　are　solved　using　the　proposed　method.　The　results　agree　well　with　the　benchmark　solutions　available　in　literature.　The　results　also　show　good　performance　in　mass　conservation.　(C)　2013　Elsevier　Inc.　All　rights　reserved.