This data set contains the most detailed, openly accessible Social Accounting Matrix (SAM) for the Republic of Yemen to date. In addition to allowing for “standard” socio-economic analysis common for SAMs - like assessing the linkages between production, factor income distribution and households’ incomes and expenditures – this SAM makes detailed economic assessments at the subnational level, by farm and non-farm rural households and at detailed agricultural subsector levels, possible. The construction of the SAM is described in Al-Riffai, AlHawri, Al-Bataly, Breisinger, Wiebelt (2013). Building a Social Accounting Matrix for Yemen, 2012. International Food Policy Research Institute, Washington, DC. It is the authors’ hope that this SAM database can make a contribution to evidence-based policy making that helps to further reduce poverty and food insecurity in the Republic of Yemen.