The purpose of this study was to develop a single procedure for comparing population variances which could be used for distribution forms. Bootstrap methodology was used to estimate the variability of the sample variance statistic when the population distribution was normal, platykurtic and leptokurtic. The data for the study were generated and analyzed using the Statistical Analysis System computing package. The bootstrap estimates of variability underestimated the theoretical variance value, and the mean square error of the estimated variance was small for both the normal and platykurtic distributions, but large for the leptokurtic distribution. The F-ratio and chi-square test statistics were computed for comparing the variability of two populations using the bootstrap estimates of variance. Observed Type I error rates within two standard errors of the nominal significance level were obtained only when the population distribution was platykurtic. The study concluded that in the case of sample variance the bootstrap methodology could provide some indication of sample accuracy but the degree of accuracy would depend on the distribution form. (JAZ)