“This paper provides a detailed review of the literature of Health Accounts, including National Health Accounts and its satellite accounts on HIV/AIDS; Immunization and RH; as well issues of concepts and definition relating to Reproductive Health; the empirical literature of costing in RH; and estimation issues in RHA. Using this review, issues of critical importance were highlighted in designing a framework for constructing RHA in Africa and designed a framework that can be used for estimating RHA in Africa. The paper also has an illustrative example of an NHA estimation experience in Nigeria, including discussion and interpretation of results.”