Carbon emissions from land-use change in the tropics contribute significantly to global greenhouse gas emissions. The evaluation of carbon hows from land-use change and the associated socioeconomic impacts are just beginning for the tropical countries. This paper presents a comprehensive mitigation assessment process (COMAP) for the evaluation of forest sector mitigation options. COMAP is a bottom-up methodological framework which was used in the assessment of carbon sequestration potential by the F7 countries and is recommended in the IPCC 1995 Working Group II chapter. COMAP helps to account for carbon and monetary hows, and to develop scenarios and cost-effectiveness indicators of alternative mitigation options. The COMAP calculation method is coded in a spreadsheet format.