The purpose of this document is to provide a practical guide for consulting with the Idaho State Historic Preservation Office  (SHPO) primarily in regard to Section 106 of the National Historic Preservation Act. This guide will be most useful to applicants, property owners, managers and those agencies without cultural resource staff, or anyone new to the process. These guidelines do not supersede more detailed Advisory Council on Historic Preservation regulations (36 CFR §800). Our guidance is offered as an introduction to the process of Section 106 Review and not as legal advice; rather it is offered as a recommendation for conducting cultural resource consultation with the Idaho SHPO.