Most governmental or organizational efforts to influence the retirement decision have used financial incentives. The extent to which job attitudes are predictive of early retirement decisions beyond the predictions by income, health and demographic characteristics is an important consideration. Michigan Civil Service employees (N=379) who were eligible to retire responded to questionnaires of financial, demographic, health and job perception measures. A year later, a second questionnaire identified those who had retired and those who continued to work. Demographically, retirees tended to be female, non-white, have less education, and come from smaller communities than non-retirees. Retirees reported more illnesses, had lower salaries and fewer dependents than non-retirees. Although retirees viewed their retirement income as adequate and their jobs as less challenging, job attitudes did not add significantly to retirement prediction. Financial variables are most important in the retirement decision, therefore financial incentives should be relatively effective in influencing such decisions. (NRB)