A novel median dual finite volume lattice Boltzmann method (FV-LBM) for the accurate simulation of incompressible flows on unstructured grids is presented in this paper. The finite volume method is adopted to discretize the discrete velocity Boltzmann equation (DVBE) on median dual control volumes (CVs). In the previous studies on median dual FV-LBMs, the fluxes for each partial face have to be computed separately. In the present second-order scheme, we assume the particle distribution functions (PDFs) to be constant for all faces grouped around a particular edge. The fluxes are then evaluated using the low-diffusion Roe scheme at the midpoint of the edge, and the PDFs at the faces of the CV are obtained through piecewise linear reconstruction of the left and right states. The gradients of the PDFs are computed with the Green–Gauss approach. The presented scheme is validated on four benchmark flows: (a) pressure driven Poiseuille flow; (b) the backward-facing step flow with [Formula: see text], 100, 200 and 300; (c) the lid-driven flow with [Formula: see text] and 1000; and (d) the steady viscous flow past a circular cylinder with [Formula: see text], 20 and 40.