Accurate estimates of biomass are required for relating ecosystem functioning to atmospheric carbon regulation. Biomass may be directly measured through field sampling, which can then be used to calibrate biomass predictions from remote sensing and/or modelling. Field sampling generally entails measuring the fresh mass of individual trees or shrubs and then estimating the moisture contents of a representative sub-samples, which are then used to calculate dry mass. Because any errors in the estimation of the moisture content (MC) correction are translated proportionally to the biomass prediction of an individual tree or shrub, care is required to ensure MC estimates are unbiased and as precise as possible. There are numerous different protocols currently applied to attain MC, with these differing in accuracy (bias and precision) and cost of implementation. A dataset of MC of above-ground biomass (AGB) of 1396 individuals (trees or shrubs) was used to assess which protocols for within- and among-individual sampling are likely to provide the most cost-effective estimates of MC within acceptable bounds of accuracy. Monte Carlo analysis was used to explore key sources of error in within-individual MC estimation. Results suggest these MC estimates may be based on at least the bole and crown components of AGB, with bias resulting if MC is based on stem wood only, particularly in young (or small) individuals. Little gain in accuracy was attained with more intensive sub-sampling (e.g. into foliage, twig, branches, bark, and stem wood components). Moreover, further efficiencies may be gained by applying existing empirical models to estimate the proportion of AGB that is crown based on easily measured variables such as stem diameter, thereby avoiding the resource-intensive process of partitioning to obtain fresh weights measurements of components. However to minimise bias, it is important to undertake MC sampling at each study site, and to stratify sampling among-individuals by both appropriate taxonomic grouping (e.g. plant functional type) and age-class. For a given plant functional type-by-size (or age) strata at a given site a precision of about 4% coefficient of variation of the average MC estimate can be achieved with intensive within- and among-individual sampling. However a precision of 8-10% is achievable using our recommended less intensive but more efficient protocol; derive an average MC for at least six individuals, and for each individual, intensively sub-sample bole and crown components for MC, which is then applied to the fresh weights of these components. This latter estimate may be obtained from partitioning of the AGB, or for the highest efficiency, from predictions obtained from the application of existing representative empirical relationships of partitioning based on the size of the individual. (C) 2017 Elsevier B.V. All rights reserved.