The chapter has described the measurement system and the procedure followed for the computation of the fluxes and the procedure of flux summation, including data gap filling strategy, night flux corrections and error estimation. It begins with the introduction of estimates of the annual net carbon and water exchange of forests using the EUROFLUX methodology. The chapter then provides us with the theory and moves on to discuss the eddy covariance system and its sonic anemometer, temperature fluctuation measurements, infrared gas analyser, air transport system, and tower instrumentation. Additional measurements are also given in the chapter. Data acquisition and its computation and correction is discussed next in the chapter by giving its general procedure, half-hourly means (co-)variances and uncorrected fluxes, intercomparison of software, and correction for frequency response losses. The chapter has also discussed about quality control and four criteria are investigated here for the same. Spatial representativeness of measured fluxes and summation procedure are reviewed. The chapter then moves on to the discussion of data gap filling through interpolation and parameterization and neural networks. Corrections to night-time data and error estimation are also explored in the chapter. Finally, the chapter closes with conclusions.