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Increasingly, librarians are being offered the same information from a range of different sources and through a variety of different delivery channels. Many Journal titles, for example, are now available as print subscriptions, on CD‐ROM, via online hosts and from on demand document delivery services. As part of the UK Electronic Libraries programme, the authors have developed a simple decision support tool which allows a Library Manager to compare the total cost of acquiring a given item of information from each of a number of different sources. The costing approach employed was developed by the Task Force on MA/HEM — Methodology for Access/Holdings Economic Modelling — and the system was implemented using Microsoft Excel.

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