Results of a study of the costs of providing day care services are presented. The sections of the report are as follows: 1. Introduction; 2. Issues in Day Care Cost Analysis--use of cost information, cost structure, classification of day care types, organizational level to be addressed, total vs. per-child costs, economies of scale, diversity of services included, treatment of administrative and overhead costs, and in-kind contributions; 3. Day Care Cost Information--general, delivery mechanisms in the PSG project, relationship to alternative Federal strategies, family day care costs, industrial day care costs, proprietary systems of day care centers, and non-profit day care center costs; and 4. Summary of Day Care Cost Workshop. A bibliography containing 30 references is provided. (For related documents, see PS 005 969-972, 974-983.) (AL)