This study examined the current costs of preschool education in Scotland. Eleven preschool centers were studied in order to facilitate identification of key issues and to assist in designing the main questionnaire. Study findings indicated that main issues were the extent of between-center differences, information availability, and the use of marginal costing in some local authorities. Participating in a mail survey were 207 local authority centers and 135 private and voluntary centers. Findings indicated that preschool provision in Scotland is far from homogeneous. Private and voluntary centers were more likely than local authority centers to be open at least 50 weeks a year and were less likely to serve children with special educational needs. The average staff cost was 1.65 (British pounds) per child hour with considerable variation among centers due to use of volunteer staff, owners taking from profits rather than paying themselves salaries, use of qualified teachers and salaried staff, and rate of pay. The average property cost was 0.45 (British pounds) per child hour. Other costs, including equipment and transportation, averaged 0.16 (British pounds) per child hour, with significant costs incurred centrally by local authorities. Small centers had higher unit costs than larger ones. Private centers had lower costs than voluntary centers. Private and voluntary centers in rural areas had lower costs than those in urban and intermediate areas. (KB)