Helium Ion Microcopy (HIM) based on Gas Field Ion Sources (GFIS) represents a new ultra high resolution microscopy and nano-fabrication technique. It is an enabling technology that not only provides imagery of conducting as well as uncoated insulating nano-structures but also allows to create these features. The latter can be achieved using resists or material removal due to sputtering. The close to free-form sculpting of structures over several length scales has been made possible by the extension of the method to other gases such as Neon. A brief introduction of the underlying physics as well as a broad review of the applicability of the method is presented in this review.