This textbook has been written an an introduction to estimating for students taking courses in building and surveying at colleges, polytechnics and universities. The content is devoted to the calculation of rates for the items in bills of quantities. All examples are based on items measured in accordance with the 7th edition of the Standard Method of Measurement of Building Works (SMM7). Chapters on tendering and tendering strategy are included with the objective of setting estimation, as distinct from tendering, in its proper context. An additional section on computerized estimating, and an appendix which explains how a spreadsheet program can be developed for the calculation of the cost of mortars, renders and screeds, have also been included.