While other police activities such as patrols and investigating offenses use substantial resources, responding to calls for service places the largest demand on police time. The data in this paper were collected as part of a joint initiative of the Criminal Justice Commission and the Queensland Police Service which focused on reducing repeat calls for service in a specific division. The study was used to determine: (1) the average cost per minute of police time; (2) the average cost involved in responding to a call for service; (3) the ways and extent to which costs vary by incident type and location; and (4) how this information can be used to assist in problem-oriented policing and the better management of police resources. The longest and therefore most expensive types of calls were to deal with drug-related matters, domestic violence, medical emergencies, escort and transport duties, and offenses against persons. Notes, figures, tables, references