Gaussian elimination is an algorithm for solving systems of linear equations by transforming the matrix of coefficients into row echelon form using elementary row operations. It involves making substitutions to put the matrix in upper triangular form whereby the solutions can be obtained by back substitution. An example is provided to demonstrate the step-by-step process which involves transforming the matrix into an upper triangular matrix using row operations, then solving for the variables by back substitution. The document also provides two example problems for using Gaussian elimination to solve systems of linear equations and includes references for further reading.