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This paper examines the phenomenon of the Comprehensive Spending Review (CSR) in the UK. This analysis focuses on the ideas of modernisation, as espoused by the New Labour Government which was elected in 1997 and remained in office until May 2010. The CSR was first introduced in 1998 as part of New Labour modernisation policies. This is a story of continuity and change. The New Public Management (NPM) ideas of the previous Conservative Governments of 1979-1997 are evident in the innovation of the CSR. The newly elected UK Coalition Government of 2010 has sought to distance itself from its predecessor Government by a revamping of its review of public expenditure. However, fundamental continuities remain. This is a story of rebuttal of the ancien régime but with the replacement of even more refined versions of its government machinery.