The purpose of this paper is to construct 2004 poverty focused social Accounting Matrix (SAM) for Addis Ababa, and based on some satellite tables to analyze the poverty situation of the city in the specified period as compared with its achievements in economic growth. In order to avoid some bias and to keep special features of the city as to balance the row and column total Manual estimation method is used. Firstly, an input output table, which helps to balance the unbalanced macro SAM, was constructed. Secondly, a 16 by 16 SAM table was constructed from the city’s Gross domestic product estimate; an input output table derived from the city GDP estimate; and with other official secondary data collected. Thirdly, with the help of CSA welfare monitoring, labor force survey, and other relevant additional official documents as well as with the findings of SAM for Addis Ababa, the social living condition of the city has been investigated. Finally, with the help of standard human poverty level measurement evaluation basic indicator achievements of the city taken into consideration in detail.