Twelve different conversion plans were delineated and evaluated in the performance of this study effort. An indepth technical, financial, and cost/benefit analysis was included. One plan was determined to be distinctively more cost-effective than any of the other plans because it provided a technically feasible system that assured the maximum service capability at the optimum budget level and the minimum costs for the capability provided. This plan would increase the reader population at a rate of 20 percent per year toward a goal of 2.25 million readers. The plan included revised talking book machines, revised cassette book machines, and combination machines. Seven technical recommendations and five administrative recommendations are given for implementation of the conversion plan. (Author/PF)