  We performed N-body/SPH simulations of merging gas rich disk-galaxies with a
mass ratio of 3:1. A stellar disk and bulge component and a dark halo is
realized with collisionless particles, the gas is simulated using SPH
particles. In this paper we focus on the gas dynamics in mergers and its
influence on the structure of the final merger remnant, neglecting star
formation. During the merger around $8\times 10^9 M_{\odot}$ of gas accumulate
in the central region of the merger remnant (inside 300 pc). Part of the gas
falls to the center, channeled by a tidally induced bar in the more massive
galaxy. A peak accretion rate of 150 solar masses/year is reached when the two
galaxy centers merge. It is likely that the gas will experience a central
starburst and/or fuel a central black hole. The gas in the outer regions
accumulates in dense knots within tidal tails which could lead to the formation
of open clusters or dwarf satellites. Later on, the gas knots loose angular
momentum by dynamical friction and also sink to the center of the remnant,
thereby increasing the central gas content. In the end, the gas settles in a
central power-law disk with surface density $\Sigma \propto r^{-2}$ surrounded
by dense, orbiting gas clumps. The stellar profile is of de Vaucouleurs-type,
like in simulations of pure stellar mergers
