Issues and data on the costs of public and private services for special needs children in Virginia are examined, based on a study conducted during the 1981-1982 fiscal year. Attention is directed to special services provided in separate facilities and to the cost per child per day, and the number of children receiving services at these unit costs. The data are presented in two general sections: special residential services not involving special education; and special education services provided in separate facilities, day and residential. The section on nonspecial education residential services includes data on private nonprofit community homes, Department of Corrections Community Youth Homes, and State Learning Centers. The special education section includes data on private day and residential special programs with rates established by the Department of Education, including both in- and out-of-state facilities, public regional special education programs, and child and adolescent programs operated by the State Department of Mental Health and Mental Retardation. For each section, the data are presented first in the form of questions and answers, and then graphically. The notes pertaining to the graphed data explain the source and manner of analysis of the data. It is suggested that the most significant findings are the lack of readily accessible cost information that public policy decision making requires, and the fact that services provided by the private sector are generally less costly than similar services provided by the public sector. (SEW)