The U.S. Department of Energy (DOE) requires control and accountability of nuclear materials for all DOE-owned nuclear materials at licensed and licensed-exempt facilities. Through a series of DOE orders (5633. 3 and associated referenced series), the DOE has set forth minimum requirements and procedures for control and accountability of nuclear materials. The TFTR has been in deuterium-tritium (D-T) operations since November 1993 utilizing DOE-owned tritium for fueling the plasma reaction. As a result of the current D-T experiments at TFTR, 30 grams of tritium have been shipped to PPPL, tracked through the tritium storage and delivery systems, processed as scrap or waste, and shipped back to other DOE-owned facilities for disposal or reprocessing. Under the guidance of the DOE control and accountability orders, PPPL is required to implement and maintain a program that includes the establishment of nuclear material balance areas, material surveillance, calibration and verification of measurement devices, graded safeguards for protection of tritium inventories, computerized tracking of measurement control points, material balance reports, shipper/receiver evaluations, and extensive DOE reporting requirements. This paper discusses the program (PPPL Material Control and Accountability Plan) that has been implemented to track DOE-owned tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at TFTR, resolve inventory differences, perform inventory by difference inside the Tokamak, process and measure plasma exhaust and other effluent gas streams, process, measure and ship scrap or waste tritium on molecular sieve beds, and detail the organizational structure of the Material Control and Accountability (MC&A) group. In addition, this paper describes a Unix™ based computerized software system developed at PPPL to account for all tritium movements throughout the facility.