@techreport{TR-IC-01-09, number = {IC-01-09}, author = {Cândida Nunes da Silva and Ricardo Dahab}, title = {Tutte's 3-flow Conjecture and Matchings in Bipartite Graphs}, month = {August}, year = {2001}, institution = {Institute of Computing, University of Campinas}, note = {In English, 11 pages. \par\selectlanguage{english}\textbf{Abstract} Tutte's 3-flow conjecture is restated as the problem of finding an orientation of the edges of a 4-edge-connected, 5-regular graph $G$, for which the out-flow at each vertex is $+3$ or $-3$. The induced equipartition of the vertices of $G$ is called mod 3-orientable. We give necessary and sufficient conditions for the existence of mod 3-orientable equipartitions in general 5-regular graphs, in terms of (i) a perfect matching of a bipartite graph derived from the equipartition and (ii) the size of cuts in $G$. Also, we give a polynomial time algorithm for testing whether an equipartition is mod 3-orientable. } }