This is an essay in the literal sense: an attempt. As such, it does not con-form to the norm of scientific objectivity but attempts to describe a point of view. In it I describe a number of questions concerning the mathematics of fluids. They range from rather broad issues to technical problems that serve a specific, limited purpose. Some of these questions can be phrased with great precision; others I will have to leave in a form that calls for further devel-opment. The questions and directions discussed here make up an incomplete and personal wish-list; it is my hope that some of them will serve in the development of the field. In an editorial of the Notices of the AMS (vol. 47, Number 3, March 2000), Felix Browder, President of the AMS, ...