The bio-based economy will be crucial in achieving sustainable development, covering all ranges of natural resources. In this sense, it is very relevant to analyse the economic links between the bioeconomic sectors and the rest of the economy, determining their total and decomposed impact on economic growth. One of the major problems in carrying out this analysis is the lack of information and complete databases that allow analysis of the bioeconomy and its effects on other economic activities. To overcome this issue, highly disaggregated (in biobased and agriculture sectors) Social Accounting Matrices of the 28 European Union member states (and one EU28 aggregate) have been estimated. This report presents this set of Social Accounting Matrices, called BioSAMs, describing its specific structure and the basis for its estimation.