Consider an n k matrix where the rows correspond to pan-elists and the columns represent the order that each product is evaluated (Table 2). From a set of p products, we want to find n subsets of k products such that every subset contains unique elements and, between all subsets, every product appears the same number of times. We allocate products in a column-wise fashion, i.e., we will assign n products to the first position, then we will assign n products to the second position, and so on until all positions are filled.The construction of an SID is as follows. In the first position, randomly allocate one product to each panelist such that every product appears the same number of times. In the second posi-tion, randomly select a panelist such that priority is given to a panelists whose first position contains a product that is very simi-lar to the other products. Assign the randomly selected panelist a second product, j, that belongs to the set of remaining products,