The preparation and use of data needed to make objective, useful comparisons in higher education are considered. The needs for comparative data in higher education, including demands for accountability and strategic planning, are reviewed. In addition, data-related problems are considered: problems of narrowness, misrepresentation, sameness, mediocrity, misperception, and costliness. Choosing a topic and unit of analysis and selecting among several possible types of comparison groups are addressed, with particular consideration to the development of the peer group as a comparison group. Typical uses of comparative data, such as for management control, planning, and financial comparisons are examined. The current issues regarding comparative data are considered, including: the major sources of data, the quality of some of these data, procedural and political issues, and the state of the analytic art. Attention is focused on secondary sources of data, including federal and state sources, and associations and institutions. Finally, the outlook for data-collection efforts at the federal and state levels is discussed, and likely future demands on institutions are assessed. Administrative guidelines regarding data quality and data presentation are included. (SW)