SummaryAn implicit code for computing inviscid and viscous incompressible flows on unstructured grids is described. The foundation of the code is a backward Euler time discretization for which the linear system is approximately solved at each time step with either a point implicit method or a preconditioned Generalized Minimal Residual (GMRES) technique. For the GMRES calculations, several techniques are investigated for forming the matrix-vector product. Convergence acceleration is achieved through a multigrid scheme that uses non-nested coarse grids that are generated using a technique described in the present paper. Convergence characteristics are investigated and results are compared with an exact solution for the inviscid flow over a four-element airfoil. Viscous results, which are compared with experimental data, include the turbulent flow over a NACA 4412 airfoil, a three-element airfoil for which Mach number effects are investigated, and three-dimensional flow over a wing with a partial-span flap.