A growing number of technological devices are being used in crimes and then seized by law enforcement as evidence. Criminals utilize these devices to communicate, store data, and facilitate illegal activity. Computers, cellphones, GPS units, cameras, and other devices that contain digital evidence must be properly collected, handled, and processed. The purpose of this manual is to help law enforcement agencies develop policies and procedures to do this. It may and should be edited to suit an agency’s specific needs. This publication may also assist agencies performing the accreditation process of the Commission on Accreditation for Law Enforcement Agencies regarding the collection, handling, and processing of digital evidence.