The objective of this session is to analyze and discuss the best mechanisms for financing urban and industrial sanitation services. One of the important mechanisms consists in considering the cost recovery scheme for the overall sanitation cycle in order to have a clear picture of all the costs and to match them with the necessary financial resources: tax payer money, tariffs and fees, and international financial aid (Transfer) i.e. the 3Ts according to the terminology of the OECD. This approach aims at answering the question "Who pays what?". On the other hand, it will also be the occasion to discuss some emerging solutions such as: generating new revenues (reuse waste water & sludge, energy production) and payment for ecosystem (Eco-tax / environmental tax). After case studies presentations, the session will focus on debates to identify the best existing or emerging solutions for sustainable financing of the sanitation sector.