Much has been written11about poverty in Pakistan. A large number of attempts have been made by various authors/institutions to estimate the poverty in Pakistan over the last four decades. However, the conceptual basis of poverty remained limited to absolute concept of poverty. The concept of absolute poverty emphasises to estimate the cost of purchasing a minimum ‘basket’ of goods required for human survival. In Pakistan, the discussion has been centered on estimating poverty lines consistent with 2550 or 2350 calorie intake per adult per day as minimum requirement. Thus, absolute definitions of poverty tend to be minimalist and are based on subsistence and the attainment of physical efficiency. Subsistence is concerned with the minimum provision needed to maintain health and working capacity.