The impact of structural adjustment programs on the poor in developing countries has received a great deal of attention in recent years. This paper provides a general overview of the issues involved and then analyzes the impact of structural adjustment on the poor in Cote d'Ivoire. Several conclusions can be drawn from the Ivorian case. Many of the poor may be little affected by structural adjustment policies because most of them are subsistence farmers in rural areas. Consequently, the cost of safeguarding the poor during adjustment may not be very high. In practice, however, it may be very difficult to identify the poor and to implement the needed interventions. Household survey data can be extremely useful in assessing the effects of structural adjustment on the poor and designing appropriate policies on their behalf.