The state of Florida currently uses a narrative criterion to protect waters from nutrient pollution. In January of 2009, EPA determined that new or revised WQS for nutrients in the form of numeric nutrient criteria are necessary in Florida to meet the requirements of the CWA (U.S. EPA, 2009a). In August of 2009 EPA entered into a phased Consent Decree with several environmental organizations that challenged the Agency for not having promulgated numeric nutrient criteria for the State of Florida. In that Consent Decree, EPA committed to issue a final numeric nutrient rule for Floridas inland waters by October 15, 2010 which was subsequently extended to November 14, 2010. This rule will satisfy that requirement of the Consent Decree. EPAs rule establishes numeric water quality criteria for nitrogen and phosphorus applicable to lakes and flowing waters in defined regions of Florida to ensure the attainment of State designated uses. The rule does not establish any requirements directly applicable to regulated entities or other sources of nutrient pollution to these waters. Nonetheless, state implementation of the criteria may result in new or revised National Pollutant Discharge Elimination System (NPDES) permit conditions for point source dischargers and nutrient control requirements for other sources (e.g., agriculture, urban runoff, and septic systems). Therefore, to provide information on such potential impacts, this report provides estimates of the potential costs and benefits that may be indirectly associated with the rule.