This report has been prepared in response to General Assembly Resolution 60/15 of 2 February 2006 on “Strengthening emergency relief, rehabilitation, reconstruction and prevention in the aftermath of the Indian Ocean tsunami disaster”. The report provides a status update of the recovery process at the 18-month mark and seeks to identify some of the key emerging challenges and lessons learned in efforts to build back better. It examines successes and challenges in tsunami response, focusing on long-term recovery. Specific themes discussed include coordination, models of government recovery institutions, assessments of damages and needs, transparency and accountability, community participation in recovery, economic diversification, risk reduction, human rights, and environmental issues. Each theme includes recommendations from the Secretary-General to both Economic and Social Council and the General Assembly for further discussion.