The full report is a comprehensive document intended to be used an as aid for wood heater manufacturers and testing laboratories in performing particulate matter sampling of wood heaters according to EPA protocol, Method 28. These procedures may be used In research and development, and as an aid in auditing and certification testing. A detailed, step- by-step quality assurance guide Is provided to aid in the procurement and assembly of testing apparatus, to clearly describe the procedures, and to facilitate data collection and reporting. Suggested data sheets are supplied that can be used as an aid for both record keeping and certification applications. Throughout the document, activity matrices are provided to serve as a summary reference. Checklists are also supplied that can be used by testing personnel. Finally, for the purposes of ensuring data quality, procedures are outlined for apparatus operation, maintenance, and auditing. These procedures combined with the detailed description of the sampling and analysis protocol will help ensure the accuracy and reliability of emission testing results.