The Afghanistan Research and Evaluation Unit (AREU) is an independent research organisation headquartered in Kabul. AREU's mission is to conduct high-quality research that informs and influences policy and practice. AREU also actively promotes a culture of research and learning by strengthening analytical capacity in Afghanistan and facilitating reflection and debate. Fundamental to AREU’s vision is that its work should improve Afghan lives.

AREU was established in 2002 by the assistance community working in Afghanistan and has a board of directors with representation from donors, UN and other multilateral agencies, and non-governmental organisations (NGOs). Current funding for AREU is provided by the European Commission (EC), the United Nations High Commissioner for Refugees (UNHCR), the World Bank, and the governments of Denmark, Norway, Sweden, Switzerland and the United Kingdom.

AREU's predecessor, the Strategic Monitoring Unit (SMU), was first envisaged as part of the UN's 1998 Strategic Framework for Afghanistan. It was thought that the development of an independent, analytical unit could provide the capacity to 'help the assistance community measure progress against strategic objectives' and to document 'how principles are being applied on the ground.' There was broad support from the assistance community for the creation of such a unit and in 2000, the SMU was established with a board of directors of equal UN, NGO and donor representation.

The dramatic developments of 2001 and their impact on the nature of assistance work in Afghanistan led to a decision by the Afghanistan Programming Body (APB) in February 2002 to refocus SMU's work towards research and evaluation. The unit's name, mission and activities were changed to reflect this shift. Today, AREU has evolved from a small research unit to a mid-sized organisation by expanding its research programmes, core activities, and staff levels.