The objective of this research was to determine the appropriate sample size (1, 5, or 10 g) and location (neck, breast, or vent) from which to sample processed poultry skin for Salmonella spp. Postkill, prescald broiler carcasses were used to help ensure that Salmonella spp. would be found. Mean Salmonella spp, counts from skin samples of 1 g (2.91 log(10) CFU/g) were significantly lower (P < 0.05) than skin samples of 5 and 10 g: 3.52 log(10) CFU/g and 3.42 log(10) CFU/g, respectively. Mean Salmonella spp. counts from breast (3.62 log(10) CFU/g) or neck (3.40 log(10) CFU/g) skin samples were significantly higher (P < 0.05) than counts from vent skin samples (2.84 log(10) CFU/g). Neck skin is the preferred sampling location because it contained a representative number of Salmonella spp., it had a slightly higher incidence of Salmonella spp. than vent skin, and removal of neck skin for microbiological testing did not decrease the quality grade of the bird, as would the removal of breast skin Research results will increase the accuracy and precision of the microbiological analytical procedures for processed poultry by providing guidelines for the amount and location of skin to be sampled, as well as the preparatory procedures involved to release the Salmonella spp. from the skin samples.