This study (pdf file) about the Comprehensive Development Framework (CDF) and the Poverty Reduction Strategy (PRS)process provides a desk study for two of the 12 adopted by the Paris Declaration on Aid Effectiveness in 2005. These are Indicator 1 (partners have operational development strategies) and Indicator 11 (results-oriented frameworks). A preliminary draft of this study was discussed at the Roundtable "Unleashing and Strengthening Capacities in Partner and Donor Countries" during the High Level Forum on Aid Effectiveness, held in Paris in February/March 2005, and the seminar "Unleashing Capacities to Achieve the MDGs" hosted by UNDP in Bergen, Norway, in May 2005. The CDF principles—long-term holistic vision, country ownership, country led partnership and results focus—have underpinned the PRS process since its inception; reviews or case studies prepared within and outside the World Bank; loan and grant documents; the OECD/DAC Survey on Harmonization and Alignment; websites; and the assistance strategies prepared by the main development assistance agencies active in each country. This study assesses the operational application of the CDF principles through the formulation and implementation of PRSs and TRMs in 59 countries. It identifies good practice examples from which countries in the process of consolidating a long- and medium-term country-owned development framework can learn, and draws some operational implications for external partners to help deepen the use of the CDF principles to make better use of development resources.