This article looks at the problem of providing estimates for the alter
native costs of local government structures in the case of an existing
county area where over L833M is spent annually on services. The focus
is on the national 'rules of the game' set out in the Policy Guidance
given to the Local Government Commission. The way in which the Commis
sion and their consultants have interpreted these rules is considered
and set against a backdrop of how the adoption of a national model is
at odds with a realistic measure of the changes in costs arising in a
local area as a result of organizational changes.