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