The CDM is one of the flexible instruments under the Kyoto Protocol for mitigating GHG emissions. The mechanism stimulates sustainable development and emission reductions, while giving industrialised countries some flexibility in how they meet their emission reduction limitation targets. The matter of sampling for a PoA, with its high number of projects and appliances included, becomes even more relevant than for single CDM project activities. The key objective of this Sampling Manual is to support CDM project developers (participants) and stakeholders responsible for the sampling for monitoring in providing guidance on how to choose the right sampling approach.