This is one in a series of data briefs developed by the Delta Cost Project at AIR using data from the "IPEDS Analytics: Delta Cost Project Database 1987-2010," which was released on August 14, 2012, by the U.S. Department of Education, National Center for Education Statistics. The intent of these briefs is to update key tables and figures from "Trends in College Spending: Where does the money come from? Where does it go? What does it buy?" This data brief focuses on the relationship between spending, subsidies, and tuition between 2000 and 2010, with particular attention paid to changes between 2009 and 2010. By examining the changes in education and related (E&R) spending as they relate to changes in tuitions and institutional subsidies, this brief seeks to address whether tuitions increase to cover additional institutional spending or to make up for declines in other revenues. Key metrics discussed include the following: (1) Subsidy and tuition share of costs, the relative portion of E&R costs paid by students through tuition revenues versus those that are subsidized by the institution; and (2) E&R spending changes compared to changes in tuitions to determine whether rising tuitions are primarily explained by increased spending or cost shifting. [For "Trends in College Spending 1999-2009. Where Does the Money Come from? Where Does It Go? What Does It Buy? A Report of the Delta Cost Project," see ED539420.]