A number of studies have been done in the past to measure the level of poverty in Pakistan. These studies include Naseem (1973, 1977), Alauddin (1975), Mujahid (1979), Irfan and Amjad (1983), Kruijk and Leeuwen (1985) and Cheema (1985). The time periods covered by these studies are not the same. Moreover, in some cases the methodologies and results of these studies also differ. The present study covers the most recent data made available in the Household Income and Expenditure Survey (HIES) for 1984-85. Some selected previous Survey years have also been included in the study to see changes in poverty levels over time. The incidence of poverty is measured on the basis of both households and population. To determine the location of the poor, poverty levels have been estimated for rural and urban areas of the country.