In this work a stabilized formulation of the nite element method for solving the incompressible Navier-Stokes equation and Lighthill's tensor for calculation of acoustic sources are presented. The important feature of this formulation resides in the design of the stabilization
terms, which serve several purposes. First, convective dominated ows in the Navier-Stokes
equation can be dealt with. Second, there is no need to use interpolation spaces subject to an inf-sup condition for the velocity-pressure pair and therefore linear interpolation spaces can be used. Finally, this formulation allows a more accurate computation of Lighthill' tensor and a better representation of acoustics sources.