The notes in this report are designed to highlight the broad range of issues that need to be considered with regard to decentralization. They are intended to provide brief overviews of the many different aspects of decentralization and summarize key issues that need to be considered by practitioners. Each note, prepared originally for a World Bank web-site to help Bank staff understand the multi-dimensional aspects of decentralization, is meant to help readers consider the cross-cutting nature of decentralization and the importance of a comprehensive approach. The report is divided into four chapters. The first provides an overview and explains the multi-dimensional nature as well as the rationale for decentralization; and sets the stage for understanding that the impact of decentralization depends greatly on many specific policy and institutional issues described in the second chapter. Chapter 2 addresses key political factors, fiscal dimensions, and administrative considerations. Chapter 3 focuses on issues pertaining to decentralization of specific sectors and the delivery of different services. Finally, the fourth chapter discusses potential impacts on equity objectives, macroeconomic stability, growth, and accountability and corruption.