The overarching vision for the 2017 Paths & Trails Strategy is to develop South Gippsland’s walking, cycling, and horse riding pathway network for all abilities, and where practicable, safely connect South Gippsland’s’ residents, businesses and visitors to town centres, schools and main tourist attractions. To achieve this vision seven principles are listed which provide a guiding framework for the development and implementation of a successful walking, horse riding and cycling network as follows: the South Gippsland experience; health and well-being; all abilities access; safety and perception; connecting people and places; awareness and education; and economy and tourism. This 2017 review is to: review the 2010 Paths & Trails Strategy and examine how effective it was, i.e. what were the outcomes and how it can be improved; determine what the community and user expectations are and what can realistically be achieved where stated; establish a hierarchy of the most appropriate routes, trails, paths, linkages and circuits and developing a list of priority projects by 3 Project Classes; update and establish the cost of constructing bicycle, walking, riding paths & trails and to review and examine alternative methods and materials using the rates; determine ongoing management responsibilities, particularly maintenance being the highest cost, together with risk and liability; provide a strategic approach to the provision of a comprehensive cycling and walking network; present review outcomes for Council including a draft five plus year action plan; and provide some recommendations for improved processes relating to SGSCs paths and trails.