This report was commissioned by the National Orphans and Vulnerable Children Multisectoral Task Force (NOVCTF) as a background study to inform the development of a Multisectoral National Plan of Action. The Task Force priorities for 2007 were to conduct a national assessment of responses to mitigate the impact of HIV and AIDS on children and develop and implement a national plan to guide efforts to mitigate the impact of the HIV epidemic on children. The purpose of this report is to document and create a common understanding of the situation of OVC, their families and communities in Cambodia and to capture key elements and gaps in the response at this time. The process of developing the situation and response assessment brought stakeholders together to identify lessons learned and opportunities for improving the response over the next 5 years. The process contributed to raising awareness about and advocating on behalf of OVC. The findings and recommendations contained in the report will be used to inform the development of a national multi-sectoral action plan for the protection, care and support for OVC.