This update marks six months since a massive earthquake off the coast of Sumatra triggered the worst natural catastrophe in living memory. Within this relatively short period of time, a great deal has changed: the dead have been buried, the homeless have been given shelter, and the orphaned have received care and protection. Even in the hardest-hit areas, rebuilding has begun. Children are once again attending classes, many of them in temporary facilities. Health centres are being rehabilitated, and their services upgraded. Already, signs of recovery are beginning to show. This update offers a brief overview of UNICEF's plans for the recovery effort over the next three to five years. Working in close collaboration with our partners, UNICEF identified five ˜Guiding Principles' going into recovery: 1. ˜Build back better'. Wherever possible, UNICEF will help rebuild health and education services to a higher standard than was available before the tsunami, creating better opportunities for children and their families. 2. Improve capacities to address chronic challenges in tsunami-affected countries. The tremendous resources mobilised in support of tsunami-affected countries create opportunities to accelerate progress on long-standing issues like trafficking, poor water security, and widespread malnutrition. 3. Avoid creating or exacerbating disparities. UNICEF is committed to help in a way that does not create or aggravate tensions between areas receiving tsunami assistance and those that are not. 4. Assist people and governments affected directly and indirectly by the tsunami. Many people whose homes and livelihoods were spared from the waves have nevertheless been affected by the tsunami. Governments that were already under-resourced must now rebuild at tremendous cost, potentially diverting resources from other budgets. Many people displaced from coastal areas have taken shelter further inland, placing additional pressure on host communities. Assistance must be provided for everyone affected by the tsunami, whether directly or indirectly. 5. Transparency and accountability. UNICEF will implement its programmes and provide resources with full transparency, and report on results as well as constraints.