In general, inhalation health effect reference values have been included which have been developed and formally reviewed by an authoritative governing body (government agency or professional association) for use in assessments of risk to support regulatory decision-making. This is a review of existing reference values, including the basis for each of the reference values as provided in the available technical support documents for those values, along with some basic contextual references; this is not a comprehensive review of the health effects literature for toluene.