One of the key considerations in selecting a system of solid waste management is the relative costs of the available alternative systems. This report was prepared in order to provide public officials and solid waste management planners with information upon which they can base estimated costs of operating a rural transfer system as well as a modified landfill system. The suggested estimating techniques are compatible and permit comparison of the estimated costs of these two alternative management systems. The experience of the Lane County, Oregon Solid Waste Division provided the basis for development of the cost estimating techniques outlined in this report.