Newton-Raphson power flow method that makes use of the bus admittance matrix remains as an efficient and most popular method to get the power flow solution. Elements of Jacobian matrix are computed from standard expressions, which lack physical significance. In this paper, elements of the Jacobian matrix are obtained considering the power flows in the network elements. Noting that the partial derivatives of line flows contribute to the partial derivatives of bus powers, the network elements are processed one-by-one and the Jacobian matrix is updated suitably in a simple manner. The Jacobian matrix so constructed is used to obtain the power flow solution. The suggested algorithm is successfully tested on IEEE standard systems and found to be computationally efficient. © 2008 IEEE.