This unit cost study of the Illinois Community College Board is an annual project involving the direct participation of all community colleges in Illinois. Each college submits data based on course offerings, enrollments, and costs to the Board staff, who in turn check the data for consistency with credit hour claims and financial reports, and then compile the various reports of the Study. The study also provides basic cost information for determining the credit hour grant rates that are the basis for state financial support to community colleges. This 2001 study reports a state average net instructional unit cost of $194.24. This represents an increase of 3.7% over fiscal year 2000, when the state average was $187.34. The full instructional unit cost for 2001 was $207.24, and the total instructional unit cost was $231.48. The average unit costs for instruction break down as follows: $63.65 for direct salary cost, $13.13 for direct department cost, $2.03 for direct equipment cost, $90.43 for allocated indirect cost, and $25.00 for operation and maintenance cost. The state average unit costs for support services in 2001 include the following: academic administration and planning cost was $22.27, and student services cost was $18.20. (NB)