The data presented in this report were compiled from the National Science Foundation's (NSF) fiscal year 1994 Survey of Scientific and Engineering Expenditures at Universities and Colleges. Surveyed are science and engineering expenditures for separately budgeted research and development. Terms used in institutional accounting procedures are incorporated throughout the tables. Data were collected from 681 institutions of higher education in the United States and outlying areas and 18 federally-funded research and development centers. Seventy-four detailed statistical tables are included in this report. Data are categorized on the basis of field, source of funds, geographic distribution, expenditure amount, and institution. (JRH)