One of the most frequently cited benefits of analysis by near-infrared (NIR) spectroscopy is that there is little or no sample preparation prior to analysis. This chapter discusses some of the problems that may be encountered and presents some solutions and experiences for particular sample types. It suggests a pathway to a sample handling protocol. Sample preparation is unavoidably involved with sampling and sample presentation to the instrument. For plant material, sample preparation means mainly drying and grinding. Sample preparation is usually a bottleneck in NIR analysis, but its elimination must not compromise the purpose of the analysis. Once a successful calibration has been demonstrated using the utmost care, the operator can seek ways to cut comers, thereby reducing the effort of sample preparation by scanning larger areas of coarse unground material.