This data element dictionary is divided into five categories: course, facilities, finance, staff, and student. The data categories and definitions suggested represent common usage except in identified instances. The dictionary does not contain a complete list of data elements that should be included in an institutional data system. Unique institutional requirements will mandate the inclusion of other elements. Since the primary intent of this document is the identification of data elements, many of the data elements specify institutionally defined categories. Appendices include HEGIS taxonomy, current funds revenue categories, abbreviations, standard format for calendar date, standard room use categories, visa types, and functional classification categories. (MJM)