First and foremost, the author would like to express appreciation for the excellent support provided by the Medium- Term Industrial Strategy (MTIS) project team, including the UNIDO project staff and the local consultants at the Development Strategy Institute (DSI) of the Mini stry of Planning and Investment. Professor Ngo Thi Mai (General Director of the National Food Industries Research Institute and DSI consultant) and Nguyen Thi Nga (Researcher at DSI) were very helpful in providing information on the sector and logistical assistance with the interviews. Dr. Luu Bich Ho (President of the Development Strategy Institute) and other DSI staff provided useful feedback on the preliminary results of the study. On the UNIDO side, Lars Holmstrom (Chief Technical Advisor to the MTIS), was instrumental in coordinating the resources and people to make the best use of a four – week mission. His ideas and feedback, along with those of Muhammad Ather (UNIDO Associate Expert) were critical in focusing and clarifying the message of the report. Nguyen Nam Phuong (UNIDO Administrative Assistant) was impressively capable in providing administrative and logistical support. The author would also like to thank the interpreter/guides with whom he worked and traveled. In Ho Chi Minh City and Vung Tau, h e benefited from the assistance of Lo Thi Xien from the sub- National Institute of Agricultural Planning and Projection (sub- NIAPP), and in Buon Me Thuot he worked with Nguyen Viet Lap (sub- NIAPP). Both helped make the time in these regions rewarding as wel l as productive. They were arranged through the generous assistance of Dr. Nguyen The Binh (Vice- Director of sub- NAIPP). For shorter assignments in Hanoi and Hai Phong, the author appreciates the capable assistance of Nguyen Viet Hai (Ministry of Agricultu re and Rural Development), Hoang Trung Lap (NIAPP), and Nguyen Van Cong (National Economic University). The formatting and production of the report was carried out by Lisa Grover (Word Processing Specialist/Program Assistant at the International Food Policy Research Institute) with her usual proficiency. Finally, the author would also like to thank the numerous food processing enterprise managers, government officials, and consultants (listed at the end of the report) for taking time to be interviewed for this study. It is hoped that their generosity in time and ideas will eventually bear fruit, intangible and indirect though it may be, in the form of constructive policies, good investments, and a more competitive food processing sector.