Perhaps the largest source of error with sampling and sample preparation, especially with solid and semisolid samples, is the sample heterogeneity. Generally, sample heterogeneity is managed by sample homogenization, such as grinding and mixing, as well as use of an appropriately large sample size. Incremental sampling methodology (ISM) involves structured composite sampling and a processing method to create an unbiased estimate of the mean concentration of soil contaminants. Hence, ISM is emerging as a preferred methodology for conducting field environmental sampling. In this month’s instalment of “Sample Preparation Perspectives”, we describe the application of ISM to laboratory subsampling protocols.