The agricultural sector in Kenya is the cornerstone of the economy and directly contributes 26% of the GDP and 27% indirectly. It also accounts for 60% of total employment. This report reviews the distribution of public spending in the agricultural sector and how this benefits smallholder farmers with the focus on women farmers. It also examines the extent to which smallholder woman farmers participate in decision making and financing processes. The overall goal of the Agricultural Sector Development strategy 2010-2020 is to reduce unemployment and address food insecurity and poverty.