Land is increasingly recognised as an important governance issue. This paper starts from the assumption that the process of reform is as important as the content of the reform. The paper argues that an understanding of land issues and the reform process from a governance and political economy perspective offers insights that can not only improve the design of reforms, but can also offer tools to support implementation. The paper, jointly developed by staff of FAO and UN-HABITAT, represents another contribution to the broader effort to understand land governance.