Recently, the Social Accounting Matrix (SAM) has been resurrected as a policy analysis tool and, in the last decade, attention has been paid to SAM multipliers, as well as to the use of the SAM as a benchmark for computable general equilibrium models. This paper constructs a SAM for the regional economy of Sardinia that can be used for policy evaluation and impact analysis. A mixture of approaches is used from simple compilation and decomposition methods to procedures for matrix estimations and matrix balancing.