This report provides summary information concerning revenues and expenses of NCAA Divisions 1 and 2 intercollegiate athletics programs for the 1996-1997 fiscal year. The report compares revenue and expense trends of athletics programs within each of the NCAA divisions and revenues and expenses between men's and women's athletic programs. The questionnaire survey was completed by 737 institutions in the fall of 1996. The first section provides an introduction and outlines survey methodology. Subsequent sections provide summary and division information. The appendix contains a glossary of terms. (JM)