The User's Guide is intended for practitioners undertaking poverty and social impact analysis (PSIA) in developing countries. Given the broad scope of policy issues, methods, and challenges involved, the User's Guide does not specify minimum standards for PSIA, but rather provides suggestions on how to approach the analysis. In advocating a multidisciplinary approach to PSIA, the User's Guide presents both economic and social analysis tools and methods. While focusing on distributional impacts, PSIA also addresses issues of sustainability and risks to policy reform that come with the poverty and social impacts of policy changes.