The Center for Poverty Analysis (CEPA) was contracted by the Agency for Technical Cooperation and Development (ACTED) to identify and study potentially profitable economic activities in two conflict-affected districts: Batticaloa and Trincomalee. The study was conducted in 2010, one year after the end of the war. The analysis aims at providing an understanding of livelihood patterns and market opportunities and constraints in the studied regions. The study includes some of the most vulnerable people such as the female headed households, the elderly and the disabled. The study comprises an introduction, the conceptual framework, methodology and limitations, the context in Batticaloa and Trincomalee and a detailed analysis of value chains for key livelihoods in the target areas. Finally, the study provides policy and development intervention opportunities and recommendations.