This report contains statistics on children orphaned by HIV/AIDS from 88 different countries, analysis of the trends found in these statistics and principles for helping children. This is the third report in a series (previous reports in 1997 and 2000) and is a collaboration between USAID, UNICEF and UNAIDS. Critical points addressed in the report are that HIV/AIDS has created an orphan crisis, but that orphans due to other causes also need attention. AIDS threatens chidren's lives, and communities with a high proportion of orphans requiring urgent assistance. The crisis is such that no one can act alone and therefore collaboration is the key