The study was designed to ascertain the tax supported cost of implementing collective bargaining in Indiana School Corporations in 1975. Two research questions were developed: (1) What was the statistically estimated direct cost to taxpayers attributable to implementation of Indiana Public Law 217 in 1975, and (2) what was the relationship between school corporation size and costs factors pertaining to implementation of Indiana Public Law 217.A questionnaire was designed, to obtain actual and/or estimated costs of administrative and clerical man-hours utilized to implement collective bargaining, costs of consultants and/or legal services, training workshops and materials, equipment and expendable materials. The questionnaire was sent to approximately one-half of the school superintendents in randomly selected Indiana School Corporations with large, medium and small size pupil enrollments.Useable responses were obtained from 93 out of 153 potential participants (60.7 percent), which included 13 reports that no bargaining occurred in 1975. Information from each questionnaire received was sorted and tabulated by means of a computer program especially designed for the purposes of the study. The total cost of implementing bargaining within each school corporation, the total and average cost of implementing bargaining within the groups of large, medium and small size school corporations, and within the entire set of respondents were found and analyzed.Findings derived from the present study indicate that the average cost of implementing bargaining in large size Indiana school corporations, as reported by 28 superintendents, was $10,839. The average cost of implementing bargaining in medium size school corporations, as reporter: by 32 superintendents, was $6,128 and the average cost of implementing bargaining in small school corporations, as reported by 20 superintendents, was $3,761 per school corporation. The average cost of implementing collective bargaining within the set of respondents, as reported by 80 superintendents, was $7,185 per school corporation. The total direct cost of implementing collective bargaining, determined by extending the average cost to all school corporations believed to have engaged in collective bargaining, was $2,047,725.The major conclusions were that: If all 305 Indiana school corporations had bargained and experienced expenses comparable to the reported expenses, implementation of collective bargaining would have cost taxpayers $2,191,425 and would have consumed 158,905 man-hours by administrators, clerical personnel and members of boards of trustees.