important and practical finding that in the special case of a22 table, the sample size estimation method need notalign with the planned analysis. An asymptotic uncondi-tional McNemar test can be used to estimate sample sizeeven when GEE is the planned analytic method, as it is agood approximation. The traditional advice is to use anexact McNemar test. However, we also observed that theexact McNemar is too conservative (yields unnecessarilylarge sample sizes) and recommend that it not be used asSAS programs to estimate sample size using the asymptoticunconditional McNemar test and GEE method by Pan arereadily available