The objective of this investigation was to take a small data set that represents unbalanced factorial designs and explain by example how the variance is partitioned when using the various options from the Statistical Package for the Social Sciences (SPSSX) and Statistical Analysis System (SAS). That the unequal cell size analysis of variance (ANOVA) is in the typical situation a special case of multiple regression is demonstrated. Specifically, the study describes how the variance is being partitioned when options 9 (unique) or 10 (hierarchical), or default from SPSSX and Type I or Type III sums of squares options from SAS are chosen. Data (N=39 scores) used in the demonstration analyses using the different methods have three levels of Factor A and two levels of Factor B, and the number of observations in the cells are not equal. The analytic examples give researchers a better idea of what is happening when different sums of squares options in SAS or various options in SPSS are used. Two tables present data from the analysis and five figures illustrate the partitioning. A 10-item list of references is included. (SLD)