In the authors' previous studies [1], a time-accurate, upwind finite volume method (ETAU scheme) for computing compressible flows on unstructured grids was proposed. The scheme is second order accurate in space and time and yields high resolution in the presence of discontinuities. The scheme features a multidimensional limiter and multidimensional numerical dissipation. These help to stabilize the numerical process and to overcome the annoying 'pathological behaviors' of upwind schemes.In the present paper, it will be further shown that such multidimensional treatments also lead to a nearly 'all-speed' or 'Mach number insensitive' upwind scheme. For flows at very high Mach number, e.g., 10, local numerical instabilities or the 'pathological behaviors' are suppressed, while for flows at very low Mach number, e.g., 0.02, computation can be directly carried out without invoking preconditioning. For flows in different Mach number regimes, i.e., low, medium, and high Mach numbers, one only needs to adjust one or two parameters in the scheme.Several examples with low and high Mach numbers are demonstrated in this paper. Thus, the ETAU scheme is applicable to a broad spectrum of flow regimes ranging from high supersonic to low subsonic, appropriate for both CFD (computational fluid dynamics) and CAA (computational aeroacoustics).