This paper is concerned with a stabilized finite element method
based on two local Gauss integrations for the two-dimensional
non-stationary conduction-convection equations by using the lowest
equal-order pairs of finite elements. This method only offsets the
discrete pressure space by the residual of the simple and symmetry
term at element level in order to circumvent the inf-sup condition.
The stability of the discrete scheme is derived under some
regularity assumptions. Optimal error estimates are obtained by
applying the standard Galerkin techniques. Finally, the numerical
illustrations agree completely with the theoretical expectations.