A sample accountability quality assurance (QA) program is described for a field and laboratory research effort which resulted in collection of approximately 2000 samples for analysis by several EPA and contractor laboratories. A QA program was specifically developed for this research program to include sample transfer from collection site to storage maintenance, record development, transfer to researchers, and sample tracking at all stages. A sample identification system and sample custody records are described for field and laboratory application. The functions of a sample coordinator are also described as relating to sample custody, coordination of sample analysis with researchers, and development of computer record files to facilitate research and sample tracking.