Based on the presumption that the objective of allocations is to reduce the social cost of crime, a theoretical model was generated that examined the contributions of per capita income, offense rates, victim losses, and population density. Results indicate that while population density of a county is the apparent determinant of police manpower allocation, income, loss, and crime rate factors also make significant contributions to allocation practices. While findings are not suggestive of a formalized plan to minimize the social cost of crime, they do suggest that authorities are sensitive to crime losses and control costs relative to community income levels, or, in other words, to the perceptions citizens have of the costs of crime relative to their ability to pay for public safety. 1 table and 10 references.