On Distributed Gauss-Seidel Relaxation A. J. Meir Department of Mathematics Auburn University Auburn, AL 36849, U.S.A. Multigrid methods have proven to be efficient methods for solving partial differential equations (especially those of elliptic type). There is also growing experience with multigrid solvers for fluids problems, e.g., the Stokes and Navier Stokes equations (using both finite element and finite difference discretizations). It is also well known that at the heart of any multigrid method is the smoother. In this work we look at a smoother introduced by Brandt and Dinar, we examine some of its properties and consider some possible modifications to it. It is well known that multigrid performance using DGS relaxation is sensitive to the treatment of boundaries; this issue is addressed.