Conceptually coal reserve assessment is simple but in practice it presents many problems. These arise from the origin and geological history of coal seams and from the diverse nature of the coal itself. The suitability of a coal for a particular use depends upon its type and so sheer quantity of reserves does not guarantee the adequacy of coal reserves for all requirements. Codes have been formulated to counteract the effects of subjectivity in reserve assessment. The code for calculating and reporting coal reserves published by the Standing Committee on Coalfield Geology of New South Wales has wide acceptance but the Committee itself recognises that it has shortcomings. Currently the Committee is engaged on the commendable but difficult endeavour of formulating a code that will meet the needs of scientific rigour and professional and commercial ethics and that will allow the specification of an assessment method without constraining it. It is generally agreed in the coal industry that the assessment of coal reserves can not conveniently be incorporated into codes formulated for other resources.