This technical report describes a laboratory analytical procedure for determining the structural carbohydrates and lignin in biomass. The procedure involves a two-step acid hydrolysis to fractionate the biomass. The first step uses sulfuric acid to hydrolyze the biomass at 30°C for 60 minutes. The acid is then diluted to 4% and the hydrolysis continued. The acid-insoluble lignin is determined gravimetrically, while the structural carbohydrates that are hydrolyzed into monomeric sugars are measured by HPLC. The acid-soluble lignin is measured by UV-Vis spectroscopy. The procedure is intended for extractive-free biomass to obtain accurate measurements of carbohydrates, lignin, and