In this paper, we initiate a new study of steady funnel-flow accretion onto strongly
magnetized neutron stars, including a full treatment of shock generation. As a first step, we adopt a simplified model considering the flow within Newtonian theory and neglecting radiative pressure and cooling. The flow is taken to start from an accretion disc and then to follow magnetic field lines, forming a transonic funnel flow onto the magnetic poles.
A standing shock occurs at a certain point in the flow and beyond this material accretes
subsonically onto the star with high pressure and density. We calculate the location of the standing shock and all other features of the flow within the assumptions of our model.
Applications to observed X-ray pulsars are discussed.
