The purpose of this paper IS to construct 2004 poverty focu sed socialrnAccount ing Matrix (SAM) for Addis Ababa, and based on some satelliterntables to analyze the poverty situat ion of the city in the specified period asrncompared with its achievements in economic growth. In order to avoid somernbias and to keep special features of the city as to balance the row and columnrntotal Manual estimation method is used.rnFirstly, an input output table, which helps to balance the unbalanced macrornSAM, was constructed.rnSecondly, a 16 by 16 SAM table was constructed from the city's Grossrndomestic product estimate; an input output table derived from the city GDPrnestimate; and with other official secondary data collected.rnThirdly, with the help of CSA welfare monitoring, labor force survey, andrnother relevant additional official documents as well as with the findings ofrnSAM for Addis Ababa, the social living condition of the city has beenrninvestigated. Finally, with the help of standard human poverty levelrnmeasurement evaluation basic indicator achievements of the city taken intornconsideration in detail.