Builders everywhere will be interested in a study of the comparative costs and disadvantages of poured concrete and concrete block basements completed by the Milwaukee Builders Association. The study was undertaken with unprejudiced information as possible on the present costs of various types of basement construction. For purposes of the study a 24-by -40-foot basement, complete with footings, waterproofing and including all material and labor, was examined from the standpoint of poured concrete, full 8-inch block, and modular (7 5/8 -inch-high) block for both frame and veneered homes. In addition to initial costs, consideration was also given to structural advantages, performance and repair and maintenance costs. The committee which undertook the investigation did not draw any conclusions, but instead tabulated a list of advantages and disadvantages for the two types of construction.