<SEC-DOCUMENT>0001292814-15-001029-index.html : 20150429
<SEC-HEADER>0001292814-15-001029.hdr.sgml : 20150429
<ACCEPTANCE-DATETIME>20150429165933
ACCESSION NUMBER:		0001292814-15-001029
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20141231
FILED AS OF DATE:		20150429
DATE AS OF CHANGE:		20150429

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP
		CENTRAL INDEX KEY:			0001170858
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31317
		FILM NUMBER:		15813652

	BUSINESS ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
		BUSINESS PHONE:		011-55-11-3388-8000

	MAIL ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
</SEC-HEADER>
<DOCUMENT>
<TYPE>20-F
<SEQUENCE>1
<FILENAME>sbsform20f_2014.htm
<DESCRIPTION>FORM 20-F
<TEXT>
Document 1 - file: sbsform20f_2014.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.1
<SEQUENCE>2
<FILENAME>exhibit12_1.htm
<DESCRIPTION>EXHIBIT 12.1
<TEXT>
Document 2 - file: exhibit12_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.2
<SEQUENCE>3
<FILENAME>exhibit12_2.htm
<DESCRIPTION>EXHIBIT 12.2
<TEXT>
Document 3 - file: exhibit12_2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>4
<FILENAME>exhibit13_1.htm
<DESCRIPTION>EXHIBIT 13.1
<TEXT>
Document 4 - file: exhibit13_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.2
<SEQUENCE>5
<FILENAME>exhibit13_2.htm
<DESCRIPTION>EXHIBIT 13.2
<TEXT>
Document 5 - file: exhibit13_2.htm

</DOCUMENT>
</SEC-DOCUMENT>