In this chapter we present the governing equations for the dynamics of a compressible material, such as a gas, along with closure conditions in the form of equations of state. Equations of state are statements about the nature of the material in question and require some notions from Thermodynamics. There is no attempt to provide an exhaustive and rigourous derivation of the equations of continuum mechanics; such a task is beyond the scope of this book. Instead, we give a fairly self–contained summary of the equations and the Thermodynamics in a manner that is immediately useful to the main purpose of this book, namely the detailed treatment of Riemann solvers and numerical methods.