Looking back at all the places that I've worked I think it has been half and half: chef/sous chef. For those of you that say you wouldn't trust your sous to do it, then why is that person your sous? This is the person that you rely on to be you when you aren't there. If you can't trust your sous to do your inventory then maybe you should think about a new sous. That said, I always like to do my inventory. Not because I don't trust my sous to do it, but because it helps me keep abreast of what is going on in my place. It allows me to check to make sure that things are where they belong, that things are being rotated properly, and I can look through all those little "ends and pieces" that seem to accumulate and do something with them or make sure they are stored properly for long term storage, until needed. In my opinion, what's more important than whether the chef or sous does it, is that the same person does it each time. No matter how well you train someone, we all count slightly differently so it is important that the same person does it each time.