This evaluation reports on a multi-agency project to undertake a series of joint learning events that would aim to examine issues of accountability, capacity, co-ordination and development of impact indicators following the 26 December 2004 tsunami disaster around the Indian Ocean. The major emphasis of the evaluation was on learning, accountability and impact in India and Sri Lanka. Three main areas are detailed: (i) Lessons learned and recommendations for improving emergency preparedness and response to future humanitarian disasters. (ii) How agencies might adjust their programmes to improve the efficiency, quality, and impact of their programme during the next phase of their operations. (iii) Coherence and coordination between agencies along with identifying examples of good practice and missed opportunities.