A recent publication by the Texas Tech University Natural Science Research Laboratory presents methods for determining the costs of collecting and preparing mammal voucher specimens.  Such information is useful in justifying budget requests from administrators and in formulating policies on specimen usage and replacement, according to the paper’s authors.  At Texas Tech University, the average value for a locally collected specimen was $41 and $74 for a specimen collected abroad.  Costs did range, however, depending on the location of the trip, number of personnel, and number of specimens collected.  The paper can be downloaded for free at http://www.nsrl.ttu.edu/publications/opapers/ops/OP313.pdf.