The construction costs of this solar heating and cooling project are presented in this report. Category costs are listed by materials, owner direct labor, and subcontract costs. The subcontract costs include both materials, labor, overhead and profit costs for mechanical and electrical subcontractors. No further breakdown of these costs could be obtained. The installed cost of the system was $32,165 not including general contractor overhead and profit and general and administrative costs. Subsequent sections, especially Sections VI through VIII, provide a more detailed account of the data base and category cost components.