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1. Start Revit

2. Open the model and make sure to be in 3D view (View ribbon -> 3D View)

3. Open the Sigma Estimates ribbon and click on Connect

NOTE: If you want to find a component from the estimate in the model, mark the component in the Work Breakdown Structure. Then you will see the item in the 3d model which is linked to the component in Sigma.
NOTE: If you want to find an item from the 3D-model in the estimate, mark the element in the model, and you will see the linked component in the Sigma.