To the authors' best knowledge, there have been three previous attempts to construct a SAM for Kyrgyzstan. 2001 SAM for Kyrgyzstan constructed by the World Bank consists of 88 sectors of the economy, two factors of production and two type of households, namely rich and poor (World Bank, 2005, p.14). Although the production sector is highly disaggregated in this SAM, the household sector is not very detailed for analyzing income distribution purposes. Also another SAM constructed as a World Bank project, includes 52 sectors and two factors of