This bulletin is one of a series reporting the findings of investigations undertaken during 1936-37 under the Project in Research in Universities of the Office of Education. The project was financed under the Emergency Relief Appropriation Act of 1935, and conducted in accordance with administrative regulations of the Works Progress Administration. The purpose of this bulletin is twofold. It is proposed (1) to illustrate the use of standard procedure for the determination of unit costs in 9 large universities conducting a variety of functions and (2) to give the unit costs of instruction of certain of their services as computed by this procedure. The standard procedure for computing unit costs employed in this bulletin consisted of a system developed by the National Committee on Standard Reports for Institutions of Higher Education. The unit costs were computed for the fiscal year of 1934-35 in all the universities excepting one. In the case of the latter university the figures were for the fiscal year of 1935-36 due to the fact that the institution had undergone a reorganization during the preceding year. The nine universities cooperating with the Office of Education in prosecuting this study included institutions of several types and classes. Three were State universities and one was a State college of agriculture and mechanic arts. Two were municipal universities. The remaining universities were privately controlled. Of the nine universities there were five which were located in large urban communities while the others were situated in fairly small communities or in the open country. The various activities conducted by the nine universities were both educational and noneducational in character. The educational activities consisted of instruction of students, scientific research, off-campus extension, short courses, institutes, lectures, public services of various types, and the like. Noneducational activities included testing, regulatory, inspectional, and supplementary services, particularly in the case of the State universities and colleges. Of the other noneducational activities applicable to all institutions was the operation of dormitories, dwellings, dining halls, cafeterias, laundries, and similar auxiliary enterprises. Individual chapters contain footnotes. (Contains 16 tables and 2 figures.) [Best copy available has been provided.]