This report analyzes the experience of Mauritania with the Poverty Reduction Strategy (PRS) process. The focus of the report is on evaluating the performance of the World Bank in supporting the PRSP initiative, not on appraising the authorities policies. The report covers the formulation and implementation of the PRSP and encompasses the two PRSP progress reports which have been completed since the initiative was launched in Mauritania. The report is structured as follows: section B describes the country context including, political and economic background, the poverty profile, and key constraints for development. Section C addresses the PRS Process including preparation of the document and the consistency of the process with the underlying principles of the initiative. Section D assesses the World Bank s support to the process. Finally, section E summarizes the main points of the assessment and attempts to draw lessons of more general applicability.