discusses the fascinating theory called 'Benford's Law'. To see if Benford's Law has merit I experimented with the following data. You can find the results in the following spreadsheets. Benford's Law Experiments Please find your own data set to experiment on. (Feel free to use my spreadsheets as a model.) Share your thoughts regarding this method of fraud detection. Did your experiment match Benford's predictions? Please attach your sample data and results. (By the way, this website tests Benford's Law on many datasets: http://testingbenfordslaw.com/)