Let φ: ℝ × M → M be a continuous flow on a compact C∞ two-manifold M. It is proved that there exists a C1 flow ψ on M which is topologically equivalent to φ, and that the following conditions are equivalent:
(a) any minimal set of φ is trivial;
(b) φ is topologically equivalent to a C2 flow;
(c) φ is topologically equivalent to a C∞ flow.
Also proved is a structure and an existence theorem for continuous flows with non-trivial recurrence.