The poverty and inequality report is based on the analysis of the 2013/14 Households Income and Expenditure Survey (HIES). It constructs the Food and Basic Needs Poverty Lines, computes the incidences of Food and Basic Needs Poverty, investigates the key characteristics of the poor and vulnerable, and provides a detailed analysis of poverty and inequality in Samoa. For the first time in the Pacific region, the analysis compares findings of three recent HIES, 2002, 2008 and 2013/14. The report classifies households and individuals as extremely poor if their income  falls below the food poverty line (FPL), poor f they are below the Basic Needs Poverty Line (BNPL) (defined below), highly vulnerable to becoming poor if their expenditure is 20% or less above the BNPL, vulnerable if their expenditure is more than 20% but less than 50% above the BNPL, potentially vulnerable if their expenditure is more than 50% but less than 100% above the BNPL; and non-poor if their expenditure level is 100% or more above the BNPL. The analysis includes calculations of the value of subsistence production consumed by households.