This paper discusses progress by The Gambia under the Enhanced Heavily Indebted Poor Countries Initiative, and recommends that the Executive Directors of the International Development Association and the International Monetary Fund approve the completion point for The Gambia under the Enhanced HIPC initiative. In the opinion o f the staffs, The Gambia has made satisfactory progress in achieving the completion point triggers, notably preparing and implementing a Poverty Reduction Strategy Paper (PRSP), maintaining a stable macroeconomic environment, setting up mechanisms to ensure efficient and