Procedures to be followed in the development of a mathematics laboratory at Somerset County College are presented in this paper. Introductory material outlines the advantages of a laboratory setting in independent and self-directed study; and highlights the two basic characteristics of successful lab programs (i.e., their comprehensiveness in terms of support services and their institutionalization into the academic and social mainstream of the college). This section also stresses the need for standardization of teaching and evaluation practices. Next, the functions of the mathematics laboratory are articulated in the areas of basic skills instruction, which is self-paced and study-oriented and is offered via audio/videotapes, tutors, and computer-assisted instruction; and an open walk-in laboratory to serve the dual purpose of basic skills classroom and "open tutorial" laboratory for students with math problems. The next sections focus on the budget for math lab personnel; balancing the tutor budget for the 1985-86 academic year; and the equipment and instructional material needs of the lab for 1985-86, including printed medium, audio-visual components, and furniture. Outlined also are types of handouts available concerning procedures for tutors, test taking, audio-visual equipment, and administrative procedures. Appendices include flow charts and a teacher questionnaire. (HB)