Upon the recent ratification of it second replenishment, this paper details current resources of the International Development Association (IDA) and highlights the organisation’s importance to the finance of developing countries. The paper notes, however, that this replenishment falls well short of the amounts put forward by the World Bank in 1966. The paper also argues that because the United States has a special arrangement regarding the use of its contributions to the IDA, its full contribution is unlikely to be utilised.