The concern in this analysis of the benefit-cost relationship is with the cost effectiveness of employment and training as it applies to entry jobs in the Water Distribution Division of the Dallas Water Utilities Department. The data are from a single operational unit. They do not reflect averages among cities. The data provided specificity and detail about costs that ordinarily are not accumulated in the regular operations of water distribution systems. The data and information were accumulated in this particular case for the purposes only associated with the preparation of this analytical report. The author recognizes that the statistics may not apply to any other division in the city of Dallas, or any other jurisdiction. It is expected, however, that the methods employed in arriving at the figures would be applicable and the conclusion reached is valid.