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The Presbyterian Church (U.S.A.) has two sacraments, Baptism and the Lord's Supper.
"The Reformed tradition understands Baptism and the Lord's Supper to be Sacraments, instituted by God and commended by Christ. Sacraments are signs of the real presence and power of Christ in the Church, symbols of God's action. Through the Sacraments, God seals believers in redemption, renews their identity as the people of God, and marks them for service." (Book of Order W-1.3033.2)
"The early Church, following Jesus, took three primary material elements of life--water, bread, and wine--to become basic symbols of offering life to God as Jesus had offered his life. Being washed with the water of Baptism, Christians received new life in Christ and presented their bodies to be living sacrifices to God. Eating bread and drinking wine they received the sustaining presence of Christ, remembered God's covenant promise, and pledged their obedience anew." (Book of Order W-1.3033.1)
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