This study was conducted to determine what fraction of the total cost of the Stanford University library system can properly be charged to each of the four major groups of users: undergraduate students, graduate students, faculty and staff, and non-Stanford users. Eight separate cost elements were developed for each of the library's cost centers or service facilities from actual cost data provided by the University Controller's Office. These cost elements were: salaries and benefits, books, periodicals, binding, supplies and expenses, operating and maintenance, building and equipment depreciation, and University administration. Statistics covering circulation by user groups and campus population distribution by user groups were collected for each by the individual facilities, and these circulation and population statistics were then used to make a preliminary allocation of the specified cost elements to the four user groups. Following this preliminary allocation, the manner for allocating the cost elements to user groups was outlined. In order to aid the allocation of cost elements, five special studies were made which covered: circulation, population distribution, the cataloging and acquisition divisions, salaries and benefits, and space utilization. The final task performed was the allocation of cost elements for each facility or cost center to the appropriate user group or groups. (Author/JB)