In the current context of accountability, analysis of early intervention program costs can help decision makers allocate resources. This paper describes a cost analysis approach, known as the ingredient method, and demonstrates its applicability for evaluating the costs of a universal home visiting program designed to reduce child abuse and neglect. Results of the cost analysis showed the average cost was $4,970 per family per year (in 2005 dollars). This included, on average, 2 visits by the public health nurse and 29 home visits by paraprofessional family visitors. The cost of enrolling a new family in the program, consisting of 1 initial visit by the nurse followed by weekly visits by family visitors, was $7,835. Families with the most risk for abuse and neglect were more likely to take advantage of family visitor services and enroll in more intensive services. Implications for conducting similar cost analysis studies in early intervention using the ingredient method are discussed. (Contains 7 tables and 5 footnotes.)