This chapter discusses microscopic examination of urine sediment. It describes how to prepare urine samples for microscopic analysis and examine them under a microscope. The document outlines normal and abnormal urine sediments including red blood cells, white blood cells, epithelial cells, casts, crystals, and bacteria. It provides clinical significance of findings and how to standardize reporting. Proper collection and examination of urine sediment can provide valuable information for diagnosing urinary tract disorders.