1. To maintain and increase efficiency and earning capacity in the teaching profession, women must be prepared to give from two to five years to graduate study. 2. Independent income ought not to be counted on to supplement earned income. 3. The relation of cost of living to efficiency should be better understood in order to lead teachers to insist upon advancement, even at sacrifice of personal preference for locality and conditions of living. 4. Although there is no prevailing standard of living, and the relation between expenditure and income or between the various phases of expenditure does not seem to be set, college women should try to set a standard as quickly as possible. In the study of wage-earning girls made by the research department of the Women’s Educational and Industrial Union, the cost of living of girls who reside with their families is considered separately. Since the aim is primarily to discover the cost of living of the self-dependent girl, the number of the other class studied is small, consisting chiefly of immigrant girls and girls in the suburbs earning a good salary and living at home or with relatives. On the other hand, the study of the savings bank insurance committee deals very largely with girls living at home, so that the two studies supplement each other. The low contributions to the family reported by Miss Bosworth show that the girl earning three to five dollars is barely able to live, but her evidence that the higher-paid girl contributes a larger sum (about four dollars and a half a week) to the family, and supplements her payments by labor in the home indicates that she is really self-supporting, because she is living practically under a coöperative system. What she thus saves over the girl who spends five or six dollars a week for sustenance results in a higher standard of living or an opportunity to save. It is doubtless due to this lower cost of board and room while living at home that the girl who in Miss Bosworth’s study does not receive a living wage is in Miss French’s experience able to begin to save. Here, furthermore, is doubtless the explanation of the fact that while a girl living alone is generally not able to live on a satisfactory standard under a wage of nine dollars a week, the girl living at home, or coöperatively, begins to save on a six to nine-dollar wage. Taking up simply the woman living alone, we find ourselves confronted with a study of factory workers, waitresses, clerks, saleswomen and kitchen workers. A standard of housing is far easier to determine than one of food. Size of room and location naturally affect rents; but it is hard to reach satisfactory conclusions concerning number of windows, sunlight, heat, bathroom accommodations, and number of roommates. Provision for food is made in the following ways: 1. Cooking in one’s own room. 2. Basement dining rooms. 3. Working girls’ homes. 4. Meals included for service in restaurants and hotels.