This guide provides recommendations and considerations for the transportation of transformers and reactors rated 10 000 kVA or higher. It provides information for minimizing the risk of damage and delays in the moving of transformers and reactors regarding their design, shipment preparation, transportation, heavy-hauling, and arrival inspections. This guide is intended for the following purposes: a) To provide a transportation methodology to help minimize the risk of damage and delays during the movement of transformers and reactors, and b) To encourage the establishment of routine and accepted industry practices. New IEEE Standard - Inactive-Reserved. Information for minimizing the risk of damage and delays during transportation of transformers and reactors rated 10 000 kVA or higher is provided in this guide.