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Data from the long form of the 2000 US Census was analyzed to create a profile of the cost of water and wastewater service in the United States. Using the Public Use Microdata Sample data set, the author determined how water and wastewater cost was influenced by such factors as size of household, age of people, income, tenure, type of housing unit, and size of housing unit. Results indicated that 62% of households paid directly for water and wastewater service, whereas 18% had the cost included in a rental payment or maintenance fee. The average US household served by a public water and wastewater system paid $476 in 1999 for the service, which represented 1.6% of the household's income. Among the more surprising findings was that some groups thought to have little direct responsibility for paying for water and wastewater service did, in fact, pay bills directly. Almost 50% of low-income households (i.e., earning less than $20,000 per year) paid directly for water and wastewater service, as did 49% of one-person households and 47% of mobile home residents. Perhaps of most interest to utility managers is the comprehensive nationwide and state-by-state perspective on water and wastewater expenses of various types of households. This information furthers an understanding of who pays for water and wastewater service, how much they pay, and what percentage of income is being spent. Such data should prove valuable to policymakers and utility managers in evaluating the level and affordability of water and wastewater rates. Includes 9 references, tables, figures.