Input coefficient matrix and input transaction matrix for Kerala State are estimated in the present paper for 50 x 50 commodity sectors for the year 1984-85 at current prices. The sectors and methodology followed here are compatible and consistent with those of the national I-O tables which form the basis for the 7th Five Year Plan. The Kerala I-O matrices are estimated using both the survey based and non-survey based methods. Comparison of the estimates based on both these methods reveals that non-survey based method used in the paper performs satisfactorily to capture the overall regional differences from the national technology. If, however, the purpose is to capture sector-activity-specific differences in the regional technology, the survey based method should be preferred over the non-survey based method although the former involves much greater time and effort.