  We present a simple, analytic model for the accretion flow of an
incompressible wind onto a gravitating object. This solution corresponds to the
Newtonian limit of a previously known relativistic model for a fluid obeying a
stiff equation of state for which the sound speed is constant everywhere and
equal to the speed of light. The new solution should be useful as a benchmark
test for numerical hydrodynamics codes and, moreover, it can be used as an
illustrative example in a gas dynamics course.
