The affordability of licensed early childhood education and care (ECCE) remains a perennial policy issue in Oklahoma as well as in other states. Stakeholders in the public and private sectors aim for an adequate supply of quality ECCE providers that is accessible to the families who need care. At the same time, these stakeholders recognize that many families need help to pay for the ECCE that they might otherwise be unable to afford. The Oklahoma Department of Health and Human services (OKDHS) provides ECCE subsidies for children in low-income families using funding from the federal Child Care and Development Block Grant (CCDBG). An understanding of provider costs and how costs vary with quality can support strategic investments to improve provider quality using tiered reimbursements tied to a quality rating and improvement system (QRIS) or other mechanisms. In light of these considerations, this study was conducted to address two key questions: (1) Based on data collected from a small sample of licensed non-Head Start ECCE providers in Oklahoma, what is the estimated per-child cost of ECCE for infants, toddlers, and preschool-age children?; and (2) Based on a cost model tailored to the context of ECCE provision in Oklahoma, what are the fundamental ECCE cost drivers, such as provider scale, ages of children served, quality rating tier, geographic region, and key structural parameters often associated with quality (e.g., teacher-child ratio, teacher qualifications, compensation)? Addressing these topics can help policymakers in Oklahoma improve the access to and quality of ECCE. The remainder of this report highlights the approaches to addressing the study questions before turning to key findings, the associated implications, and the resulting recommendations. [Funding for this study was provided by the Oklahoma Partnership for School Readiness Foundation.]