This document provides guidance on taking and handling samples related to oil spill identification in legal proceedings. Guidance is given on obtaining samples from both the spill and its potential source. Preservation of evidence is an essential part of legal procedures and oil sampling must be treated appropriately (legal sampling). WARNING Taking samples may involve hazardous materials, operations and equipment. This document is not intended to address all the health and safety aspects associated with the guidance given. It is the responsibility of the user to consult and establish appropriate health and safety practices and determine the applicability of regulatory limitations prior to use. IMPORTANT Most countries have teams with specialist training in sampling on board ships. Do not take unnecessary risks, seek assistance from such teams where available. NOTE For the sake of clarity, the word oil is used throughout this document. It can equally refer to crude oil, a petroleum product or mixtures of such.