This article provides a description of the "Asset-Based Context Matrix" (ABC Matrix). The ABC Matrix is an assessment tool for designing interventions for children in natural learning environments. The tool is based on research evidence indicating that children's learning is enhanced in contextually meaningful learning environments. The ABC Matrix focuses on three types of learning contexts (family activity settings, community activity settings, and early childhood activities) and five characteristics of child behavior (interests, assets, functionality, opportunity, and participation). Information is gathered through conversations with parents, as well as through interactions with and observations of the child in natural environments. The ABC Matrix yields a rich array of information about a child's everyday life that is useful for intervention planning. Sample questions, examples of information obtained, links to IFSP development, and a copy of the ABC Matrix are included.