This study focused on three objectives: (1) to identify those activities which school counselors perceive to be their greatest time wasters; (2) to identify the percentage of time counselors believe they spend on each of the primary counselor job functions; and (3) to compare those perceptions with counselors' ideal allocation of their time. Survey questionnaires sent to 300 randomly selected Ohio counselors were completed by 210 elementary, middle school/junior high, and secondary counselors, and by 207 principals located at the respective schools. Respondents were asked to estimate the percentage of counselors' work time actually spent on each of nine categories of counselor activities. They also indicated the "ideal" percentage of time they would prefer (or that principals would prefer counselors) to spend on each of the activity areas. The findings revealed that counselors spent over 40% of their time on individual or group counseling. Both counselors and their principals tended to agree in both the actual and ideal distribution of counselor time. Both groups reported a desire to see counselors spend a greater proportion of their time providing direct counseling services. One encouraging finding of the study was the accuracy of the building principals' perceptions of how counselors spent their time and congruence with the counselors' ideal distribution of time. Nine tables are provided. (TE)