Comment: The following research project to determine preschool costs may be of particular interest because it differs from most cost studies.  The methodology used was to construct costs based on on-site observations and questionnaires rather than taking data from institutional budgets or accounting records.  The framework chosen involved estimating total costs including direct payments and in-kind costs borne by families and community as well as costs borne by the government.  This allowed moving beyond a calculation of costs to an analysis of who is bearing the costs in different contexts.