In this study, a steady and unsteady aerodynamic analysis program using a 3-dimensional subsonic unstructured panel method is developed and verified. Surfaces of bodies are modeled with the source and doublet distributions on triangular or quadrilateral panels. Geometry modeling of complex geometries and multi-body, therefore, can be easily accomplished. The Kelvin theory and the unsteady Kutta condition allow the doublet strength of the wake panels determined for unsteady flows. Various steady and unsteady flows in two and three dimensions are computed and compared with the analytical and the published computational results.