Reported are the results of a study conducted to determine the cost of educating handicapped pupils in New York City's public schools. Methodology followed in compiling and reporting cost data is outlined, and the data are presented and discussed. Student enrollment is described in terms of the programs and bureaus operated by the Division of Special Education and Pupil Personnel Services (DSEPPS); and such aspects of enrollment as whether pupils receive full-time or part-time services and severity of handicapped type are explained. Delineated are components of special education program costs, and explained are methods of calculating actual costs. Cost per pupil and total dollar cost of each DSEPPS program are given. Preliminary analyses are presented including interprogram comparisons, comparisons of actual costs with estimated costs (based on indices developed for the National Education Research Project), discussion of relative costs of New York City special education programs, and comparison of private versus public school special education costs. (IM)