4 April 2020 This interim guidance on oxygen sources and distribution strategies for COVID-19 treatment has been adapted from WHO and UNICEF’s technical specifications and guidance for oxygen therapy devices, which is part of the WHO medical device technical series. This guidance is intended for health facility administrators, clinical decision-makers, procurement officers, planning officers, biomedical engineers, infrastructure engineers and policy-makers. It describes how to quantify oxygen demand, identify oxygen sources that are available, and select appropriate surge sources to best respond to COVID-19 patients’ needs, especially in low-and-middle income countries.