The issue of counterpart funds is central to the analysis of overseas aid in the 1990s. In a careful analysis of the existing literature, the author has reviewed over 100 documents dealing with counterpart funds, from theoretical works in academic journals to practical country evaluations. The range of entries extends from 1950 onwards and from Europe to all the main regions of the developing world. A particular strength of the Bibliography is that it combines material from the specialist literature on food aid with more general work on financial aid.