This report covers the per student expenditures related to instruction for the 1970-71 academic year by Washington institutions of higher education. A summary of findings indicate: (1) In the 4-year institutions, instructional costs per student increased sharply as the level of instruction increased from the lower division to the graduate levels. (2) In the community colleges, the per student expenditures for faculty in the vocational area was 1.2 times greater than for academic courses. (3) The total average per student expenditures for the universities and state colleges increased $87 and $86, respectively, over 1969-70. Community college expenditures reflected a 6.7 percent decrease ($46). (4) Significant differences in instructional costs between major discipline groupings were determined. In the 4-year institutions, the discipline groups with the highest average unit costs were the health sciences, agriculture and natural resources disciplines, professional programs, and fine arts. The groups with the lowest unit costs were the social sciences, business, and humanities. (5) The amount of average state support per full-time student in 1970-71 ranged from $754 for a lower division transfer student at a community college to $3,310 for a university graduate student. (6) In terms of student fees available for general institutional use and exclusive of the health sciences, resident students bore from 5 to 16 percent of their average instructionally related cost at the various instructional levels in 1970-71. (Author/MJM)