We were contracted to conduct an audit of the development cost associated with the re-development plans for Phase III of the Mumbai High field. The assignment was associated with a further development of this giant field consisting of new development wells, new wellhead platforms and around 115km of new subsea pipelines. We reviewed the available technical data and carried out cost verifications using our netco$ter cost estimating software. The review highlighted areas where the Client’s estimates did now conform to expected norms and provided suggestions for improvements in the accuracy of the estimate. The work marked a continuation of extensive work that the company has conducted on this field in the past.