The study found that the likelihood of incarceration did not vary among the three courts and that there were no significant differences on any of the measures of sentence severity between the District of Nebraska and the District of Minnesota. There were, on the other hand, consistent and statistically significant differences between the Southern District of Iowa and the other two districts. Offenders sentenced in Southern Iowa received longer sentences by almost 8 months, compared to Minnesota and Nebraska. Thus, other than the likelihood of receiving a prison sentence, offenders sentenced in the Southern District of Iowa received harsher sentences than offenders sentenced in the District of Minnesota or the District of Nebraska. The sentencing disparity mostly involved cases in which the offender received a downward departure for providing substantial assistance. This suggests that the courtroom work groups in Minnesota and Nebraska have established more generous standards for rewarding defendants who provide such assistance. These results indicate that the structural and organizational context of sentencing standards and deliberations can produce significant disparity in sentencing among U.S. district courts. The study collected data on all offenders sentenced in the three courts during fiscal years 1998, 1999, and 2000. This included 1,188 cases in Minnesota, 1,027 cases in Nebraska, and 924 cases in southern Iowa. The measures of sentence severity were the decision whether or not to incarcerate and the length of incarceration sentences. Also analyzed were several variables that indicated whether offenders received a regular downward departure or a departure for substantial assistance, as well as the magnitude of any sentence discount. All analyses were controlled for offender and case characteristics shown in previous research to influence sentence severity. 6 tables and 43 references