THE ATTEMPT IS MADE TO DEVELOP A STRUCTURE OF COSTS WHICH EXPRESSES THE FUNCTIONAL COMPONENTS OF 12 GREAT CITIES PROGRAMS (BALTIMORE, BOSTON, CHICAGO, CLEVELAND, DETROIT, HOUSTON, LOS ANGELES, MILWAUKEE, NEW YORK, PHILADELPHIA, PITTSBURGH, AND ST. LOUIS). THE MOST FUNDAMENTAL COMPONENT IS THE INSTRUCTIONAL UNIT, DEFINED AS A FULL-TIME TEACHER FOR A SPECIFIED TEACHING AREA FOR A GIVEN NUMBER OF PUPILS. ADMINISTRATION AND SPECIALIZED SERVICES, SUCH AS COUNSELING AND EQUIPMENT, ARE EVALUATED IN TERMS OF SUPPORT TO THE TEACHER. BASIC COSTS REVEAL THAT THE AVERAGE COST PER PUPIL IN ELEMENTARY SCHOOLS RANGES FROM $185 IN HOUSTON TO $297 IN NEW YORK. THE AVERAGE COST FOR ALL OF THE CITIES IS $250 PER PUPIL. TWO FACTORS ARE FOUND TO ACCOUNT FOR THE DISCREPANCIES-TEACHER'S SALARIES AND PUPIL-TEACHER RATIOS. IN REGULAR HIGH SCHOOL PROGRAMS AVERAGE COST PER PUPIL IS $323 WHILE IN SPECIAL PROGRAMS, THE AVERAGE IS $462. TEACHERS RECEIVE APPROXIMATELY 51 PERCENT OF ALL SALARIES PAID FOR THE FUNCTION OF TEACHING IN ELEMENTARY SCHOOLS WHILE 42.8 PERCENT IS RECEIVED IN HIGH SCHOOLS. COSTS OF CAPITAL OUTLAY ARE CONSIDERED IN TERMS OF ELEMENTARY, JUNIOR HIGH AND SENIOR HIGH SCHOOLS. COMPARATIVE ANALYSES ARE PRESENTED WITH TABLES. DATA IS INCLUDED ON PUPIL DISTRIBUTION, PUPIL-TEACHER RATIOS, TEACHER SALARIES, NONTEACHING STAFF SALARIES, EXPENSES FOR COMMUNITY SERVICES, SECRETARIES AND CUSTODIANS, RETIREMENT FUNDS, NIGHT SCHOOL AND SUMMER SCHOOL.