Produced every four years by the Washington Higher Education Coordinating Board, the education cost study provides detailed instructional cost information for the state's public two-year and four-year institutions. The cost analysis is based on expenditures drawn from two sources: state Near-General Fund appropriations and tuition revenue. By using data gathered from each institution, the study summarizes the cost of instruction at six four-year schools and 34 community or technical colleges in Washington. Information gathered from each institution is broken out in one of two ways: (1) At four-year institutions, instructional costs are provided by level of instruction (both undergraduate and graduate) and by discipline; (2) At two-year institutions, instructional costs are provided by type of instruction (academic, pre-college, and vocational) and by subject area cluster. Both direct and indirect costs are included in the study: (1) Direct costs include salaries and benefits of instructional faculty and staff, personnel who directly support the faculty, and supplies and equipment; (2) Indirect costs include admissions, registration, student services not financed by the students' services and activities fees, and a proportional share of libraries, administration, and facilities and maintenance. This report summarizes data in graphs and tables. Detailed information is divided by institution. An appendix contains a glossary, a listing of "CIP" codes (Classification of Instructional Programs, or Areas of Study)--which are used by the four-year institutions, and a listing of "subject area clusters" which are similarly used by the community and technical colleges. (Contains 1 footnote, 8 graphs, and 6 tables.)