National health accounts are a powerful and practical tool for policy-makers interested in evaluating and restructuring their nation's health care financing and in developing and assessing financial interventions to improve people's health. This Guide to producing national health accounts, with special applications for low-income and middle-income countries, provides practical help in developing this socioeconomic information. Jointly sponsored by the World Health Organization, the World Bank, and the United States Agency for International Development, the Guide pulls together the experience and expertise of long-time practitioners in the field to help the reader lay out the framework for a set of accounts. It walks the reader through the process of acquiring and evaluating data and provides step-by-step examples of how to turn raw numbers into information useful for policy analysis and development. Be they first-time health accountants looking for guidance or experienced practitioners looking for a good reference manual, readers will find the Guide to be a welcome addition to their toolkit.