The main aim of this paper is to construct a latest Social Accounting Matrix (SAM) for Kyrgyzstan economy for the year 2010. The constructed SAM shows the interaction between production, income, consumption and capital accumulation in the economy. The dataset for the SAM is mainly based on the input-output table and national account system data for the country. The SAM can be used to provide an analysis of the interrelationship between the production structure of the economy and the distribution of incomes and expenditures of different household groups in the country. In addition, it can be used as a data base for the CGE modelling for the Kyrgyz economy for different policy simulations. The constructed SAM consists of 20 production sectors of the economy, two factors of production and ten categories of households. It also has the accounts for government and the rest of the World.