The link between geostatistics and Theory of Sampling (TOS) is examined again in view of new findings made while trying to compare predicted sampling variances and estimated grades (using geostatistics) on the same material, and this provides an important consistency requirement whenever calculations are made that involve both theories in a comparative way. It also briefly explores the relationship to De Wijs fractal model of mineralisation and eventually provides new support for the use of consistency theory for calibrating TOS variance formulas.CITATION:Franois-Bongaron, D, 2017. Theory of Sampling and geostatistics - the ultimate link, in Proceedings Eighth World Conference on Sampling and Blending , pp 391-394 (The Australasian Institute of Mining and Metallurgy: Melbourne).