This report analyzes the experienceof Mauritania with the Poverty Reduction Strategy (PRS)process. The focus of the report is on evaluating theperformance of the World Bank in supporting the PRSPinitiative, not on appraising the authoritiespolicies. Thereport covers the formulation and implementation of the PRSPand encompasses the two PRSP progress reports which havebeen completed since the initiative was launched inMauritania. The report is structured as follows: section Bdescribes the country context including, political andeconomic background, the poverty profile, and keyconstraints for development. Section C addresses the PRSProcess including preparation of the document and theconsistency of the process with the underlying principles ofthe initiative. Section D assesses the World Bank s supportto the process. Finally, section E summarizes the mainpoints of the assessment and attempts to draw lessons ofmore general applicability.