This paper documents a Malawian Social Accounting Matrix (SAM) for the year 2007. The SAM is based on newly estimated supply-use tables, national accounts, government budgets, and balance of payments. The SAM reconciles these data using cross-entropy estimation techniques. The final SAM is a detailed representation of Malawi’s economy. It separates 37 activities and commodities; 5 types of factors of production; and 10 representative household groups. Labor and household information is drawn from a nationally representative household survey. The SAM also identifies government, investment and foreign accounts. It provides an ideal tool for economy-wide impact assessments, including SAM-based multiplier analysis and computable general equili...