The elements of sampling theory course is aimed at providing essential knowledge required for doing inferential statistics or research. The course offers eight video lectures on sampling theory and its distribution. Students and practitioners can take this course to do statistics and business research in a better way. The course has eight lectures strcutured as follows: various concepts of sampling distrbution, population and sample, sampling from population and sample, types of sampling, random sampling, stratified sampling, non-probability sampling, theorems of sampling theory, and sample size determination. This course is essential for doing inferential statistics or higher level of research in various discplines.