The costs of crime are divided into those costs directly related to particular offenses and the expenditures for crime control. This monetary evaluation of criminal offenses is based on a number of miscellaneous sources, including administrative studies, investigations by professional agencies, and expert estimates. The figures are established on the basis of statistics for activities, the evaluation of quotas, and the estimation of coefficients calculated either by the author or earlier studies. The hierarchy of cost for various offenses shows tax evasion to be at the top with an estimate of 161.234 million francs. This is broken down into income tax offenses (102.916 million), inheritance taxes (17.883 million), and consumer taxes (40.435 million). This is followed by attempts on human life, which ranges from 45.458 million francs to 59.786 million francs. Narcotics offenses are next, ranging from 17.700 million francs to 33.000 million francs. The remaining offenses in order of costs are procuring, theft in department stores, white collar crime, automobile theft, computer crime, smuggling, theft, and bad checks. 1 table and 2 references