For Solomon Islands household income and expenditure data from the 2005/06 Urban and Rural Household Income and Expenditure Surveys (HIES) has been used to estimate national and regional Food and Basic Needs Poverty Lines - for Honiara, provincial-urban centres and rural areas. From these the incidence levels, depth and severity of poverty in Solomon Islands and across these regions have been measured. Estimates have also been made of Gini coefficients on levels of income inequality. An analysis of the characteristics of the poorest 30% of households has also been undertaken.