The objectives of this paper were to estimate the minimal cost of a municipal sewerage system for the Pawtuckaway Lake area of Nottingham, N. H., and to develop a method of estimating minimal cost that would be applicable in other similar situations. Equations for determining the diameter of the main sewer and the length of required sleeve pipe were developed in terms of the percentage of land suitable for development, the development density of shore front lots, and the development density of back lots. Items which were included in the cost estimate were: a sewage treatment plant, pumping stations, manholes, manhole covers, major pipes including excavation and backfill, and four inch sleeve pipe also including excavation and backfill. The total minimal cost of these items was expressed as the summation of all the unit costs times their respective required quantities. Although the method was developed for the Pawtuckaway Lake area, a generalized formula is given which may be applied to estimate the minimal cost of other lakefront sewerage systems. (WRSIC abstract)