With only a few months until the LHC start-up, the commissioning of ATLAS is in its final stage as the last components of the detector are installed. The understanding of the detector response acquired during the preparation phase is presented as well as the expected performance at start-up. The strategies of both ATLAS and CMS regarding the use of early data involving leptons is then described. Assuming an integrated luminosity of 100 pb−1 in 2008, examples of calibration procedures and early measurements are given.