Determination of dry matter is important in selection of banana with acceptable qualities for consumer utilization. DM determination in banana is quickly and reliably determined using NIRS technology. The Standard Operating Procedures (SOPs) detailed allows for the acquisition of mashed banana fingers. The procedures describe the scanning and spectral acquisition of banana using the small sample cup of the FOSS DS2500 NIRS equipment. Banana samples are harvested using approved harvesting tools and labelled after which preparation commences by peeling and grating using a grater. This is followed loading the grates into a sample cup and scanning of the grated material filled in the sample cup. The procedure is repeated by loading fresh material from the main sample into the sample cup producing two subsets of scans from one particular accession. Spectral data produced from these scans is downloaded and further processed for use in calibration development and finger/cluster chemical composition determination. Reference data generation is carried out by approved reference methods in repeatability analyses carried out at NaCRRI and NARL. Critical points of consideration include the development of a sample flow and spectra acquisition matrix coupled to correct labelling since sample numbers involved are usually many.