It became clear early on in the research for this report that many complex issues surround the process of estimating the health insurance status of America's children. We are indebted to various individuals and organizations who helped us to sort through and understand these issues. First and foremost, we would like to thank Laura Brice and Christy Schmidt of ASPE who supported this project and provided thoughtful guidance throughout its course. We would also like to thank the members of the advisory panel, who provided extremely helpful comments on the first draft of this report. The advisory panel members were: Linda Bilheimer of the Congressional Budget Office; Paul Fronstin of the Employee Benefit Research Institute; John Holahan of The Urban Institute; Gene Lewit of the Packard Foundation; and Kathy Swartz of the Harvard School of Public Health. Dave Baugh and Roger Buchanan of HCFA(now known as CMS) provided us with useful notes from their interviews of the various persons who have estimated the number of uninsured children. Shruti Rajan and Beth Kessler of The Urban Institute conducted simulations for us of Medicaid eligibles using the TRIM2 model. Jim Reschovsky of the Center for Studying Health Systems Change provided information about the Community Tracking Study data. At MPR, Jan Watterworth did the library research, Julie Sykes provided valuable comments, Marsha Gold reviewed an initial draft, Larry Radbill helped us with our description of the SIPP, and Melanie Lynch prepared the manuscript. The authors gratefully acknowledge the contributions of these individuals but accept full responsibility for any errors that remain.