Large eddy simulation (LES) has emerged as the next-generation simulation tool for handling complex engineering, geophysical, astrophysical, and chemically reactive flows. As LES moves from being an academic tool to being a practical simulation strategy, the robustness of the LES solvers becomes a key issue to be concerned with, in conjunction with the classical and well-known issue of accuracy. For LES to be attractive for complex flows, the computational codes must be readily capable of handling complex geometries. Today, most LES codes use hexahedral elements; the grid-generation process is therefore cumbersome and time consuming. In the future, the use of unstructured grids, as used in Reynolds-averaged NavierâStokes (RANS) approaches, will also be necessary for LES. This will particularly challenge the development of high-order unstructured LES solvers. Because it does not require explicit filtering, Implicit LES (ILES) has some advantages over conventional LES; however, numerical requirements and issues are otherwise virtually the same for LES and ILES. In this chapterwe discuss an unstructured finite-volume methodology for both conventional LES and ILES, that is particularly suited for ILES. We believe that the next generation of practical computational fluid dynamics (CFD) models will involve structured and unstructured LES, using high-order flux-reconstruction algorithms and taking advantage of their built-in subgrid-scale (SGS) models. ILES based on functional reconstruction of the convective fluxes by use of high-resolution hybrid methods is the subject of this chapter. We use modified equation analysis (MEA) to show that the leading-order truncation error terms introduced by such methods provide implicit SGS models similar in form to those of conventional mixed SGS models.