Incoming is set in a world where aliens have already attacked the international moonbase and may have established a base in the Arctic. The Earth government is building a massive tracking station as part of its counterattack, but now it detects incoming alien forces that don't look friendly. Players must defend their base against the initial incursion by controlling various vehicles, including turrets, tanks, helicopters, Harrier jets, and even captured alien fighters.
Incoming is a 3D shooter with plenty of action. In arcade mode, players can control the action directly. Some missions involve manning an immobile turret to engage incoming enemies, while others require controlling ground-hovertanks or helicopters to take on enemy forces. The game also features an "action" mode and "action-tactics" mode, where players have limited control over other friendly units.