The Gambia Social Accounting Matrix (SAM), 2009 was constructed following the top-down approach. First, aggregated SAM representing the macro features of the Gambian economy was constructed: the macro SAM. Then, industries, commodities, and institutional accounts are disaggregated with the macro SAM entries serving as control totals: the micro SAM. The country's national account, government financial statistics, balance of payments, and international trade statistics were utilized for constructing the SAM. Social Accounting Matrix (SAM)