This report presents the findings of the data collected from 29 day care centers (in the Chicago area and downstate Illinois) during the field test of the Day Care Cost Analysis Manual. The test had two aims: (1) to determine whether the manual's procedures are feasible for conducting a cost analysis, and (2) to collect data on the income and costs of operating day care programs. Included is a review of the strategies used in the collection of data, the findings of the field test, and a discussion of the methodology and concepts of cost analysis. (SET)