The Organization for Economic Cooperation and Development (OECD) reported that government aid to developing countries reached record highs in 2005, peaking at $106.5 billion. Debt relief, especially in Iraq and Nigeria, and disaster relief contributions from the 2004 tsunamis greatly contributed to the increase. The United States gave the most, $27.5 billion, which accounts for 0.22 percent of its gross national income (GNI); followed by Jpana at $13.1 billion (0.28 percent GNI); the United Kingdom at $10.8 billion (0.48 percent GNI); and France $10.1 billion (0.47 percent GNI). Although the United States contributed the highest dollar amount, it gave the lowest percentage of its GNI. To review a complete list of official development assistance in 2005, visit www.oecd.org.