Using the Faraday's Law of electromagnet induction, the electromagnetic flowmeters are use to measure the industrial process flow rate of the fluids. In these devices, the windings around the pipe are designed to make the required magnetic field and electrodes which are mounted on two sides of the pipe wall, are used to measure the induced voltage in proportion with the flowing liquid rate. This paper presents the design and optimization of electromagnetic flowmeter for conductive liquids. In this respect, a two dimensional mathematical model by Finite Difference (FD) numerical solution approach is used for calculation of electric potential difference between the electrodes. The basic concepts of the electromagnetic flowmeters design and simulation have been presented using m-file programming in Matlab software. Then, with respect to the fact that fluid flow depends on two variables: liquid level and conductivity coefficient of liquid and pipe bed, a three layer neural network is used for an accurate calibration of electromagnetic flowmeter. In this new approach, for a circular cross-section pipe, the correction factor, used for the calibration, is accurately estimated finally, simulation results are provided to show the accuracy of the applied technique in this paper.