The term ‘net environmental benefit analysis’ and its acronym, NEBA, have been used extensively over the years. It describes a process used by the oil spill response community for guiding selection of the most appropriate response option(s) to minimize the overall impact of spills on the environment and other shared values. In 2015, IPIECA and IOGP jointly published a Good Practice Guide (GPG) that conceptually describes the incorporation of NEBA into oil spill response strategy development (IPIECA-IOGP, 2015a). In the wake of this publication, the development team felt that a more detailed ‘how to’ guideline was also required, and has cooperated with the American Petroleum Institute (API) to produce this report.