ABSTRACT
A methodology to develop systematic plans for food sampling was proposed. Long life whole and skimmed milk, and sunflower oil were selected to validate the methodology in Argentina. Fatty acid profile in all foods, proximal composition, and calcium's content in milk were determined with AOAC methods. The number of samples (n) was calculated applying Cochran's formula with variation coefficients ⩽12% and an estimate error (r) maximum permissible ⩽5% for calcium content in milks and unsaturated fatty acids in oil. n were 9, 11 and 21 for long life whole and skimmed milk, and sunflower oil respectively. Sample units were randomly collected from production sites and sent to labs. Calculated r with experimental data was ⩽10%, indicating high accuracy in the determination of analyte content of greater variability and reliability of the proposed sampling plan. The methodology is an adequate and useful tool to develop sampling plans for food composition analysis.