The percentage of convicted offenders given a prison sentence by the Higher Criminal Courts is approximately 15 percentage points (25 percent) higher in NSW than in Victoria. The NSW Local Court also imprisons a higher percentage of convicted offenders than the Victorian Magistrates' Court. The overall percentage imprisoned (combining both Local and Higher Criminal Courts) is approximately 2 percentage points (39 percent) higher in NSW (7.5 percent) than in Victoria (5.4 percent). This difference in imprisonment rates for convicted offenders is influenced by four factors examined in this study. First, NSW has a higher court appearance rate (3,196.8 per 100,000 population compared with 2,542.1 per 100,000 population). Second, NSW convicts a higher proportion of those appearing in court (85.7 percent compared with 79.0 percent). Third, NSW imprisons a significantly higher proportion of those convicted (7.5 percent compared with 5.4 percent). Fourth, NSW has a significantly higher rate of remand than Victoria (47.3 per 100,000 population compared with 19.3 per 100,000 population). Possible reasons for these differences are posed for future research. There are also other issues not addressed in this study that should be explored. The length of time spent in custody is only partly a function of the sentence imposed by the courts. For many offenders it is also determined by the willingness of parole authorities to grant or revoke parole. This poses the question as to whether NSW and Victoria differ in the willingness of parole authorities to grant or revoke parole. 3 figures, 3 tables, and 8 references