Sanden international, an automobile air conditioning compressor manufacturer, was facing a problem in its incoming material inspection procedures. Although the company had designed and was using its own sampling plan, some managers and supervisors where not confident of its reliability. Sanden recently established a goal for its total number of defects per supplier as one part per million. Achievement of this target required reviews of the existing sampling plan. The purpose of this project was to help Sandra identify the best alternatives for its incoming material inspection procedures. To do that considerations were made about the usefulness of sampling inspections, theoretical aspects of inspection sampling plans were examined, current sampling plans were analyzed and recommendations were made.