The objective of this Guide is to recommend a process and set of steps for an organization to prepare, establish and to develop effective Water Users Associations (WUA) suitable to Tajikistan. It summarizes lessons learned in Tajikistan, by two donor finance projects, which established and trained 97 WUAs. Establishment of WUAs is essential in order to solve existing problems in the irrigation sector and other challenges faced by farmers and other water users3 .