GILA is a finite element code that has been developed specifically to attack the class of transient, incompressible, viscous, fluid dynamics problems that are predominant in the world that surrounds us. The purpose for this document is to provide sufficient information for an experienced analyst to use GILA in an effective way. The GILA User's Manual presents a technical outline of the governing equations for time-dependent incompressible flow, and the explicit and semi-implicit projection methods used in GILA to solve the equations. This manual also presents a brief overview of some of GILA's capabilities along with the keyword input syntax and sample problems.