The purpose of this paper, prepared by Raman Sohal Research Officer, International Development Research Centre, June 2005, is to present an overview of the existing and potential approaches and tools for identifying gender gaps at the local level. The paper is informed by feedback from participants who attended the International Meeting on Local Level Gender Budgeting that was convened by the United Nations Funds for Women's Development (UNIFEM), the National Institute of Public Finance and Policy (NIPFP), the International Development Research Centre (IDRC)) in New Delhi in 2004.