The document reports on a cost study of special education programs in Arizona. Part 1 focuses on the public school cost study in which 25 districts were surveyed to examine public school special education funding procedures. Noted among findings is that total costs for the handicapped in the sample districts were approximately $62 million for 26,600 students. Outlined is information on district cost per student, composite cost per pupil by category of handicap, average enrollment per instructional staff member, and comparison of costs by category of handicap. The major portion of Part 1 contains tables with statistical data on various costs by category. Part 2 examines the voucher school costs whereby the sum of the voucher is paid directly to the private (or state) institution. Outlined is the methodology for identification of cost centers and allocation methods. It is noted that the emotionally handicapped category is the only category for which a sufficient sample was available to calculate a Weighted Average Cost ($3,508). Tables on costs per child complete the document. (SW)