As part of the Master Plan data gathering process, Florida's Postsecondary Education Planning Commission requested that the State Board of Community Colleges (SBCC) develop estimates of Associate of Art (AA) graduation rate and student transfer rate from the Community College System (CCS) to the State University System (SUS). The SBCC developed a cohort for this purpose that was defined as the fall 1991 first-time-in-college students who had an initial intent of pursuing the AA degree, had a final college assigned program code of AA, and had complete Entry Level Placement Test scores on the fall 1991 Student Data Base. The system-level results were a 24% AA graduation rate and a 26% transfer rate. The next step was to divide the cohort into groups based upon the results of the Entry Level Placement Test. There was a direct relation between the number of subtests failed and the AA graduation and transfer rates. A third aspect of this study was to define a cohort of students who would have been able to start their collegiate careers in the SUS, but entered the CCS instead. There is a direct relationship between SAT scores as grouped for this study and degrees earned and transfers. Finally, this study looks at the relationship between the areas failed and graduation and transfer rates. Based upon this cohort, it would appear that concentrating on improving mathematical skills would produce the largest increases in graduation and transfer rates. (VWC)