At low temperatures the De Broglie wavelength of the gas particles becomes on the order of their average separation, and the effects of their indistinguishability become important. In the absence of a phase transition in the gas, the quantum mechanical Wigner distribution function for a dilute gas of fermions or bosons satisfies the Uehling-Uhlenbeck equation. This equation satisfies an H- theorem with equilibrium solutions being ideal boson or ideal fermion distributions. Navier-Stokes equations can be derived by standard methods. A low temperature gas of weakly interacting bosons undergoes a Bose-Einstein condensation with a macroscopically occupied ground state. A different approach is required to describe the non-equilibrium processes in such a situation. A kinetic equation can be derived for the Bogoliubov excitations in the gas at very low temperatures. The associated hydrodynamic equations are the Landau-Khaltnikov, two fluid equations, and explicit expressions are obtained for the six associated transport coefficients.