International audienceThis paper aims at justifying the low Mach number convergence to the incompressible Navier-Stokes equations for viscous compressible flows in the ill-prepared data case. The fluid domain is either the whole space, or the torus. A number of works have been dedicated to this classical issue, all of them being, to our knowledge, related to L2 spaces and to energy type arguments. In the present paper, we investigate the low Mach number convergence in the Lp type critical regularity framework. More precisely, in the barotropic case, the divergence-free part of the initial velocity field just has to be bounded in the critical Besov space B˙p,rd/p−1∩B˙∞,1−1 for some suitable (p,r)∈[2,4]×[1,+∞]. We still require L2 type bounds on the low frequencies of the potential part of the velocity and on the density, though, an assumption which seems to be unavoidable in the ill-prepared data framework, because of acoustic waves. In the last part of the paper, our results are extended to the full Navier-Stokes system for heat conducting fluids