A review of the large eddy simulations (LES) methodology is presented in the context of sprays. Issues related to modeling both the drop interaction with the carrier flow and the interaction among drops are discussed. Appropriate direct numerical simulations (DNS) for use as precursors to LES, and the extraction of subgrid scale (SGS) models are both described. Particular attention is devoted to LES aspects which are different from those of single-phase flows. These include the correct portrayal of the drop interaction with small turbulent scales, the modeling of SGS stresses, SGS heat and SGS species fluxes, and the accurate representation in the carrier flow equations of the source terms associated with the presence of the drops. Recommendations for future work are also offered.