This report constitutes an Inflationary Impact Statement on sulfur oxide regulations prepared by the U.S. Environmental Protection Agency to correct deficiencies in the Ohio State Implementation Plan pertaining to air pollution abatement by industries, including the electric utility industry. The evaluation of the economic impact of the final version of the regulations has been compared to impacts under the proposed (November, 1975) regulations. This comparison reflects the cost savings and reduction of economic impact achieved in the final regulations as a consequence of EPA efforts. The impacts of the final regulation can also be viewed as a comparison to the status quo since all cost and economic impacts are shown in relation to the 1973 and 1974 fuel use and compliance status.