The focus of this data collection was the costs and revenues of United States daily newspapers in 1927 and 1930. Detailed cost and revenues for 94 and 104 newspapers respectively, were obtained from tables in annual reports. Costs include mechanical, delivery and maintenance, administrative and editorial, paper and ink, costs. Revenues include local, foreign, classified, and legals and reader advertising. Data is from a non-random sample and newspaper names are unavailable.