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Abstract: This study reviews the post‐2005 national development strategies of 50 countries from diverse income groups, geographical locations, human development tiers and official development assistance (ODA) levels to assess Millennium Development Goal (MDG) absorption into development planning. Reviewing Poverty Reduction Strategy Papers (PRSPs) and non‐PRSP national strategies, the majority of the development plans have either adopted the MDGs as planning tools or ‘localized’ them in a meaningful way, using diverse adaptation strategies. A high correlation is detected between the income group, PRSP status and ODA reliance of countries, and their propensity to incorporate MDGs in their planning instruments. However, MDG alignment is not coterminous with greater pro‐poor or MDG‐oriented policies. Countries that have not integrated MDGs into their national plans were as likely to allocate government funds to social sectors as MDG aligners. [ABSTRACT FROM AUTHOR]