This analysis entailed an examination of student transportation costs for SAUs that have consolidated through new school construction. School Administrative Units (SAUs) on the State Board of Education's list of approved school consolidation projects between 1999-00 and 2004-05 were evaluated to determine if a school consolidation had already taken place, and if so, when. This was done through the examination of the Maine State Department of Education (MSDOE) School Master lists for 2000 through 2005. Although limited in number, thirteen SAUs were found to have implemented school consolidations by the 2004-05 school year. Of these thirteen, eleven were the result of school construction projects. The school consolidations in Gorham and Waldoboro were not the result of school construction. For purposes of this analysis, student transportation operating expenditures were defined to include extracurricular and vocational transportation and are net of bus purchases and sales, and community service revenues. Expenditure data were adjusted for inflation, based on the Consumer Price Index (CPI-U), to 2004-05 dollars. Transportation expenditures before and after school consolidation for each of the 13 SAUs where school consolidation took place were analyzed by the examination of graphs and by a commonly used statistical procedure known as multiple regression. Graphs representing student transportation expense in 2004-05 are appended. (Contains 1 figure and 1 table.)