“Good Research Method is Good Ethics”. There is a growing recognition on the importance of sample size calculation and power analysis in research. When planning a study design, it is very imperative to consider how many participants are needed, therefore, sample size must be premeditated carefully to ensure that the research time, patient effort and support costs invested are not wasted. There are many standard statistical software and stand alone packages available in public domain (internet) for performing sample size/power calculations. However, validity of those software are not authenticated and documented. On the other hand, the commercial software are unaffordable by the researchers from developing countries. Also, the software packages which are available do not provide the details of the literature behind the technique. Thus, there is a great urge for developing a holistic tool, which will provide the situation where that particular formula needs to be applied, assumptions involved, the relevant bibliography and then the details of the formula. This paved a way for the development of ‘nMaster 2.0’.