Standard Reference Material (SRM) 2387 peanut butter was recently issued, and the process used for value assignment of nutrient and aflatoxin concentrations is reported herein. Values were assigned using data provided by the National Institute of Standards and Technology (NIST) and collaborating laboratories. SRM 2387 is intended for use as a primary material for assigning values to in-house control materials and for validation of analytical methods for measurements in peanut butter and similar high-fat matrixes. SRM 2387 lies in sector 3 of AOAC International's fat-protein-carbohydrate triangle. With the addition of SRM 2387, NIST now offers materials within-or on the borders between-all sectors of the triangle. The Certificate of Analysis for SRM 2387 provides assigned values for concentrations of fatty acids, proximates, elements, and total dietary fiber, for which product labeling is required by the Nutrition Labeling and Education Act of 1990, as well as several vitamins, amino acids, and aflatoxins, for which labeling is not required. (Aflatoxin levels in peanut butter are regulated by the Food and Drug Administration.)