The forest sector plays a key role in the global climate change process. A significant amount of net greenhouse gas emissions emanate from landuse changes, and the sector offers a unique opportunity to sequester carbon in vegetation, detritus, soils and forest products. However, the estimates of carbon flows associated with the use of forest resources have been quite imprecise. This paper describes a methodological framework-COPATH-which is a spreadsheet model for estimating carbon emissions and sequestration from deforestation and harvesting of forests. The model has two parts, the first estimates carbon stocks, emissions and uptake in the base year, while the second part forecasts future emissions and the uptake under various scenarios. The forecast module is structured after the main modes of forest conversion, i.e. agriculture, pasture, forest harvesting and other land uses. The model can be used by countries which may not possess an abundance of pertinent data, and allows for the use of forest inventory data to estimate carbon stocks. The choice of the most likely scenario procides the country with a carbon flux profile necessary to formulate GHG mitigation strategies.