This paper presents the first Social Accounting Matrix (SAM) for the city of Cartagena de Indias. It consists of a data base for the structural analysis of the economy. The implemented methodology follows works developed by Defourney & Thorbecke (1984), Stone (1985), Adelman, Taylor & Vogel (1987), and Round (2003). For its makeup, official information sources were utilized thus showing accounting consistency with local, regional and national information. The aggregate Social Accounting Matrix (SAM) provides detailed public expenditure information in addition to taking into account trade in goods and services at a regional and international level.