This report was developed on a foundation of previous work of the Center for Technology in Government and valuable assistance from several staff members. Sharon Dawes, Theresa Pardo, Donna Canestraro, and Meghan Cook made important contributions to early versions. Natalie Helbig, Dubravka Juraga provided excellent suggestions and edits on the final version. Mark LaVigne helped with editing as well, and also worked with Paula Hauser on the design of the printed document. The research on costs and returns of investment in Web site conversion, reported here as a case study, is based on the technical work of Derek Werthmuller and James Costello, and the assistance of Carrie Schneider and Yi-Jung Wu.