This paper describes a Business Sector Data Base (BSDB) for OECD countries constructed in the context of recent work of the OECD Economics and Statistics Department. It discusses many of the problems of consistency between the usual sources of economic statistics for each of the concepts used and describes the choices made to construct a consistent data base. In two important areas where major problems arise, namely the treatment of capital stock and energy, it has been necessary to construct a number of new estimates. The resulting data base is available on PC diskette to the general public on a subscription basis ...