This chapter based on a textual analysis of SDG goals and targets interrogates the main strengths and weaknesses of the SDGs from the viewpoint of developing countries. It briefly examines the implications of SDGs for social sector development in developing countries, particularly in relation to health. It argues that though SDGs are comprehensive in scope, it misses a valuable opportunity to address the structural causes of poverty and systemic roots of inequality both nationally and globally, which limits the ability of SDG in systemically addressing social sector concerns. It further argues that SDGs possess a weak accountability structure that undermines its otherwise persuasive language on universalism and partnership. The chapter observes that when SDGs are viewed through the prisms of accountability and financing, the SDGs are neither “historic” nor “transformative”. The chapter concludes stating that in the absence of concrete commitments of resources, technology transfer and institutional reform from developed countries, the SDGs will create in developing countries a new layer of environment-related obligations that will disproportionately burden the poorest and the vulnerable.