Recognizing that wetlands are a particularly sensitive and valuable component of the nation's waters, many federal and state agencies have given special attention to wetland protection in regard to project development. In an effort to reduce basic modifications of these systems, several federal agencies have evaluated and analyzed activities that alter or adversely impact wetlands, and guidelines and policies have been developed to minimize such impacts. The US Fish and Wildlife Service (USFWS), through the Fish and Wildlife Coordination Act (FWCA) and the Estuary Protection Act, has been charged with providing recommendations for mitigation of adverse impacts on fishes, wildlife, their habitats, and uses thereof from development projects. Given the authority to propose mitigation for damage to wetland resources as they affect the habitat of fish and wildlife, the USFWS established mitigation objectives and policies that provide a common basis for mitigation decision making for all projects subject to any FWCA or National Environmental Policy Act (NEPA) requirements. This paper describes the background behind the Mitigation Policy, outlines current trends in successful mitigation projects, and provides a framework for a successful mitigation plan, including internal steps, information gathering, and goal setting.