The first section of this report provides descriptive information about the financial structure of a sample of sheltered workshops (n=123) in terms of the variety of their sources of income and their expenses during fiscal year 1966. The relationship between differences in financial structure and other organizational characteristics is examined in the second section. While sheltered workshops derive income from (1) sales, services, and contracts, (2) client fees, (3) fees from referring agencies, (4) community fund drives, (5) workshop fund drives, (6) parent organizations, and (7) other miscellaneous sources, there is a large amount of variability among workshops, both in the magnitude of their incomes and in the relative amounts received from each source. Workshop expenses include (1) staff salaries, (2) overhead, (3) supplies and materials, (4) client wages, and (5) miscellaneous expenses. If variations in financial structure are a valid indicator, workshops constitute a heterogeneous population of organizations. The relationships between financial structure and (1) level of technological complexity, (2) services and programs, (3) professional density, (4) administrative and supervisory density, (5) disability mix, (6) client tenure, (7) composition of boards of directors, and (8) community setting are analyzed. The data are presented in 25 tables. (IM)