Three-dimensional sinusoidally oscillating flows around a circular cylinder are investigated by using a viscous flow method (VFM) and a large eddy simulation (LES). A second-order accurate in time fractional step method and a combined finite-difference/spectral approximation are employed to solve the filtered incompressible Navier-Stokes equations. To demonstrate the viability and accuracy of the method, we calculate two cases of steady approach flows at Reynolds numbers Re = 100 using VFM and Re = 10(4) using LES. For sinusoidally oscillating flows at beta = 1035, the flow is 2D for KC < 0.5, 3D for 0.5 < KC < 2, and turbulent for KC > 2. For KC = 0.5, 0.8 and 1, the flow is calculated using VFM. For KC = 2, 3, 4, 5, 8 and 10, we have simulated the flow using LES with the Smagorinsky subgrid scale model. The drag and inertia coefficients are calculated from the in-line force acting on the cylinder and are in very good agreement with experimental data.