Measurement of poverty involves two distinct problems. First is the specification of the poverty line, which may reflect the socially accepted minimal living standard. Once the poverty line is determined, the second problem is constructing an index which measures the intensity of poverty suffered by those below the poverty line. This paper provides a critical evaluation of alternative indexes of poverty and proposes a new class of poverty indexes. A numerical method to compute poverty indexes is given with an international comparison of poverty using data from 31 developing countries.