Dung counts are the most commonly used techniques for estimating elephant numbers in forests, yet there is considerable scepticism concerning their accuracy. Published accounts of dung counts show that they give estimates similar to those from other methods for vertebrates ranging in size from lizards to elephants. For ungulates, macropods and elephants there are strong correlations between estimates from dung counts and other methods. Thus, dung counts are as accurate or inaccurate as other methods for estimating vertebrate numbers, including elephants. Dung counts for elephants give estimates that are as precise as, and sometimes more precise than, those from aerial surveys of elephants. This is because the variance in dung density is usually low and results in a lower than expected variance for the final elephant estimate when combined with the variances of defecation and decay rates. Dung counts may be more appropriate than aerial surveys for monitoring small or declining elephant populations.