Central to this analysis was a 1984 survey of the 45 justices sitting on the criminal side of the New York State Supreme Court for New York County. The survey measured the effect of various factors on the exercise of sentencing discretion. Nineteen justices, a statistically significant sample, returned completed questionnaires. Survey results indicate that the priority judges give various sentencing goals is important in the exercise of judicial sentencing discretion. The study indicates that judges pay little attention to subjective factors in sentencing. In analyzing the survey results, this article addresses the impact of subjective, economic, and social factors as well as sentencing-goal selection upon the exercise of judicial discretion. Of particular concern in the analysis is whether the selection of sentencing goals varies from white-collar to common crime and whether this accounts for disparity in sentencing between these crime categories. The analysis found no significant disparity between sentencing for white-collar and common criminals. General deterrence, however, did tend to be the sentencing goal for white-collar crime; whereas, sentencing goals for common crime tended to be mixed. The article recommends that New York courts develop a body of sentencing jurisprudence under the guidance of a statewide sentencing institute. 51 footnotes.