No error estimate of the spectral Galerkin approximation for the steady-state Navier-Stokes equations was given without assuming that the data of the externalforce field and the boundary conditions are small enough. In this paper, under the condition that the solutions of the Navier-Stokes equations are nonsingular,we proved the existence and convergence of the spectral Galerkin approximation solutions and gave the error estimate. At last, this approximation method wasapplied to simulate the spherical Couette flow.