This report examines the Crown Estate Commissioner's management of the Crown property, rights and interests which make up the Crown Estate in Scotland. The Commissioner's operations in Scotland can be split into two categories: ancient possessions/responsibilities and modern activities relating to the buying, selling and management of property and land. The evidence identified major issues, particularly in relation to the seabed and the foreshore: including lack of accountability, lack of communication and consultation with local communities, the inappropriateness of the Commissioner's remit for its responsibilities in the marine environment, the cash leakage from local economies and other adverse impacts. There were no such problems in relation to the management of urban and rural estate. The Commissioner's responsibilities for the seabed, the foreshore and other ancient rights in Scotland should be devolved then decentralized as far as possible. Devolution to Holyrood should be conditional upon agreement between the Secretary of State for Scotland and the Scottish Government on how such a scheme of subsidiarity to local authority and local community levels should be implemented. This report also sets out how different arrangements could be made for each of the Scottish Crown property rights and responsibilities. Further consultation should proceed on the basis of proposals set out by the Highlands and Islands local authorities, which provides a clear framework on which to base discussion.