Within a population of shelled peanuts, aflatoxin may be concentrated in less than 0.5% of the peanuts. Those peanuts containing aflatoxin might have concentrations up to 1,000,000 µg of aflatoxin per kilogram of peanuts. Because of the distribution pattern, sample means vary widely, and the true average level of aflatoxin in the population is difficult to estimate. The objective of this study was to determine the effect of sample size, N, on sampling accuracy. The negative binomial distribution of aflatoxin since it allowed for a high probability of zero counts along with small probabilities of large counts. Using both the Monte Carlo technique and a direct computation method, the effect of sample size on sampling accuracy was quantitatively described. © 1969, American Oil Chemists’ Society. All rights reserved.