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A preliminary analysis has been made of all possible stages and alternatives in the recycling, treatment, transport and disposal of wastes. Costs for each stage are presented together with an introduction to cost benefit analysis. The total costs of alternative ways of recycling, treating or disposing of any specific waste may be calculated by summing unit costs. It is possible to apply this both to existing practice and new processes. The effects of new legislation and changes in industrial material production and usage patterns are also suggested.