Staff has collaborated with Dr. Mel Ringelberg, a dentist with the State of Florida, on the cost of water fluoridation among 44 Florida communities. Analyses are complete. Drs. Brown and Ringleberg will coauthor two papers reporting the results of the analyses. One paper will report the costs of water fluoridation among the Florida communities. It has been submitted for publication. The second paper will report the results of the estimation of a cost function which will allow the prediction of costs based on population served by the water system and other explanatory factors. This is the first cost function that has been estimated for the costs of water fluoridation.