This comparative study is broadly divided into two parts. The first presents a simple approximate internationally data-based university overall mathematical resource model derived from an original analysis of a 15-university international sample from the CERI (Center for Educational Research and Innovation) 1968/1969 Information Survey. It provides a method of estimation of staff and costs at departmental (or equivalent structure) level in terms of twelve broad subject areas and these are then used to derive staff, areas, recurrent and some capital expenditures at the overall university level. The results of a typical example are given. The second part presents a generalized conceptual/data-based methodology for the calculation of university departmental academic, supporting and administrative staff by broad subject area and geographical region. The methodology has been specifically formulated to accommodate different types of student programmes and the method is illustrated by example to a typical British University. Included are relevant observations on international university comparative data derived from the CERI survey. (Author)