This report examines the Massachusetts child care subsidy system's balance between providing quality early childhood education and providing workforce support for parents. It is based on qualitative and quantitative data and findings from several studies conducted as part of a legislatively mandated assessment of the Massachusetts subsidized child care system. It highlights some of the key gaps that appear to undercut one or both goals, with findings organized in four areas; subsidy system goals and administrative approach, funding levels and allocation of subsidies, supply of subsidized child care, and challenges associated with meeting the needs of parents with nontraditional workforce patterns. Two appendices include: (1) Project Overview; and (2) Overview of Massachusetts Subsidized Child Care System.