Abstract: This paper introduces the characteristic-based split scheme into the large eddy simulation. The finite element discrete equations for the impressible flows are derived in the framework of large eddy simulation, and then these equations are applied to solve three dimensional unsteady flow problems. Numerical simulations of the flow in a lid-driven cubical cavity were conducted at different Reynolds numbers (Re=1000 and Re=10000). The results are in good agreement with experimental data and direct numerical simulation results.