  The correspondence between gyrofluid and low frequency fluid equations is
examined. The lowest order conservative effects in ExB advection, parallel
dynamics, and curvature match trivially. The principal concerns are
polarisation fluxes, and dissipative parallel viscosity and parallel heat
fluxes. The emergence of the polarisation heat flux in the fluid model and its
contribution to the energy theorem is reviewed. It is shown that gyroviscosity
and the polarisation fluxes are matched by the finite gyroradius corrections to
advection in the long wavelength limit, provided that the differences between
gyrocenter and particle representations is taken into account. The dissipative
parallel viscosity is matched by the residual thermal anisotropy in the
gyrofluid model in the collision dominated limit. The dissipative parallel heat
flux is matched by the gyrofluid parallel heat flux variables in the collision
dominated limit. Hence, the gyrofluid equations are a complete superset of the
low frequency fluid equations.
