The objective of this report is to assess the implications of further reform of the EU sugar regime on Afro-Caribbean and Pacific (ACP) and Least Developed Countries (LDCs). To do this, we have modelled the outlook for the EU sugar market under a range of scenarios and assessed the viability of the sugar industries in ACP/least developed countries that currently rely, to a greater or lesser extent, on sales to the EU market. The report then highlights potential impacts of this analysis on poverty and livelihoods in affected countries, and discusses possible transitional assistance measures to mitigate negative impacts.