This paper describes the construction of a 2012 Social Accounting Matrix for the Republic of Yemen. The Yemen SAM identifies 25 activities and 25 commodities, with 10 agricultural activities further disaggregated across 4 regions: Highlands, Red Sea and Tahama, Arabian Sea, and Internal Plateau and Desert. The SAM also disaggregates labor into labor working in the private sector and that working in the public sector. Within this broad distinction, labor is further disaggregated into three skill categories: unskilled, semi-skilled and skilled. In order to assess policy changes on poverty and welfare, households are differentiated according to the region they live in and whether they are predominantly urban or rural. Depending on their primary source of income, rural households are further disaggregated into farm and non-farm.