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We present a 3-noded triangle and a 4-noded tetrahedra with a continuous linear velocity and a discontinuous linear pressure field formed by the sum of an unknown constant pressure field and a prescribed linear field that satisfies the steady state momentum equations for a constant body force. The elements are termed P1/P0+ as the ?effective? pressure field is linear, although the unknown pressure field is piecewise constant within each element. The elements have an excellent behavior for incompressible viscous flow problems with discontinuous material properties formulated in either Eulerian or Lagrangian descriptions. The necessary numerical stabilization for dealing with the inf?sup condition imposed by the incompressibility constraint and high convective effects (in Eulerian flows) is introduced via the Finite Calculus (FIC) approach. For the sake of clarity, the element derivation is presented first for the simpler Stokes equations written in the standard Eulerian frame. The extension of the formulation to the Navier?Stokes equations written in the Eulerian and Lagrangian frameworks is straightforward and is presented in the second part of the paper. The efficiency and accuracy of the new P1/P0+ triangle is verified by solving a set of incompressible multifluid flow problems using a Lagrangian approach and a classical Eulerian description. The excellent performance of the new triangular element in terms of mass conservation and general accuracy for analysis of fluids with discontinuous material properties is highlighted.