The centimetre–gram–second system of units (abbreviated CGS or cgs) is a variant of the metric system based on the centimetre as the unit of length, the gram as the unit of mass, and the second as the unit of time. All CGS mechanical units are unambiguously derived from these three base units, but there are several different ways of extending the CGS system to cover electromagnetism.
The CGS system has been largely supplanted by the MKS system based on the metre, kilogram, and second, which was in turn extended and replaced by the International System of Units (SI). In many fields of science and engineering, SI is the only system of units in use but there remain certain subfields where CGS is prevalent.
In measurements of purely mechanical systems (involving units of length, mass, force, energy, pressure, and so on), the differences between CGS and SI are straightforward and rather trivial; the unit-conversion factors are all powers of 10 as 100 cm = 1 m and 1000 g = 1 kg. For example, the CGS unit of force is the dyne which is defined as 1 g·cm/s2, so the SI unit of force, the newton (1 kg·m/s2), is equal to 100,000 dynes.
On the other hand, in measurements of electromagnetic phenomena (involving units of charge, electric and magnetic fields, voltage, and so on), converting between CGS and SI is more subtle. In fact, formulas for physical laws of electromagnetism (such as Maxwell's equations) need to be adjusted depending on which system of units one uses. This is because there is no one-to-one correspondence between electromagnetic units in SI and those in CGS, as is the case for mechanical units. Furthermore, within CGS, there are several plausible choices of electromagnetic units, leading to different unit "sub-systems", including Gaussian units, "ESU", "EMU", and Heaviside–Lorentz. Among these choices, Gaussian units are the most common today, and in fact the phrase "CGS units" is often used to refer specifically to CGS-Gaussian units.