The permanent abandonment of subsea oil and gas wells around the world represents an increasingly significant challenge and liability for the E&P industry. Historically, wells have been designed, constructed and operated using methods, techniques and materials suitable for long-term production, with less emphasis and forethought to well abandonment operations. This SPE workshop will be an open venue to discuss and learn about the technical, operational and liability challenges faced by the industry. As an informal gathering of operators, service providers and regulators, this workshop will provide a unique opportunity for the exchange of information, ideas and solutions that may be applicable today.