This paper reports on a cost analysis of Kings Park (New York) Central School District's expenditures for special education services and relates that analysis to a comparison of proposed models of service delivery. The first section of the paper reviews the current status of New York State's initiative to document educational outcomes for special needs students and summarizes three recommended models of service delivery derived from research and the professional literature: (1) the full inclusion model; (2) the conservationist model; and (3) the conciliatory model. The paper's second section explains the resource cost model used to identify and calculate the Kings Park special education costs for providing instructional personnel, transportation, and facility resources during 1997-98. It also describes the utility scales developed to project the study's mathematics and language arts outcomes. The paper's third section presents the final cost analysis and utility scale results for the study's three models. The study found the lowest or most favorable utility ratio was for the conciliatory model, followed by the full inclusion model. The least favorable utility ratio was for the conservationist model. (Contains 37 references and 12 tables.) (DB)