A Level II materials balance was performed on benzene. Data are reported for benzene production from petroleum by four processes (catalytic reformation, toluene dealkylation, toluene disproportionation, and isolation from pyrolysis gasoline) for production from coal during coking. Amounts of benzene consumed for the synthesis of eight direct derivatives (ethylbenzene, cumene, cyclohexane, nitrobenzene, maleic anhydride, mono- and dichlorobenzene, alkylbenzenes, and biphenyl) and exports are presented. These uses constitute approximately 99 percent of total benzene usage. Nonconsumptive uses (solvents and pesticide component) are also tabulated. Releases due to each of the above processes are reported or estimated where possible using published and unpublished data. In addition, releases due to indirect production (refinery operation, coke oven operations, oil spills, non-ferrous metals manufacturing, ore mining, wood processing, coal mining, and two phases of the textile industry) are presented. Production of benzene as a component of gasoline and releases due to all phases of gasoline use are estimated. Locations of sites with high levels of benzene releases due to production and use are tabulated: the major 'hotspots' are Baton Rouge, Louisiana; Houston/Galveston, Texas; Midland, Michigan; and Puerto Rico. The uncertainty ranges of all numbers used or derived in this report are evaluated when possible and tabulated. Data gaps are evaluated and general recommendations are presented. The results of the report are summarized in two figures: the Environmental Flow Diagram for benzene in Appendix A, and the Materials Balance Flow Diagram in the Executive Summary.