We describe a procedure for reconciling households survey data (incomes and expenditures), andtheir adjustment with a standard social accounting matrix (SAM). It is applied to the Nepalese data: the 1995/96 Nepal Living Standard Survey (NLSS) and the 1996/97 Nepal Social Accounting Matrix. The approach consists in increasing households’ declared incomes, that we consider underestimated compared to their expenditure. First, we proceed with householdincomes and expenditures vectors analysis, while adopting the structure of the MCS (top-downapproach), then increase the households’ capital and domestic transfers incomes to solve theproblem of negative incomes from factors and negative saving. Incomes from households areadjusted by the inflation rate, and the net incomes generated from self-employment activities areimputated to the various factors used in these activities. The inter-household transfersexpenditures being underestimated comprared to the income, we finance the difference by household savings to reconcile them. In order to insure the consistency of the survey data(incomes, consumptions and savings) compared to the SAM values, we proceed to their adjustment through the inflation rate, considering the lag in the NLSS and the SAM periods, andthe implicit prices of self-employed ressources, as they might be overestimated