Abstract
The library literature provides numerous accounts of the efforts made in libraries ‐ particularly academic libraries ‐ to develop a formula for allocating the materials budget. Explains how, at the University of Arizona, a group of librarians responsible for information resources development and preservation took on the task of leading the library in all the activities associated with collection development. The design of a strategy for allocating the information access budget based on data regarding the needs of the library users is a crucial portion of this assignment. The resulting information will be used to guide the budget allocation process. Describes the steps involved in the first phase of the project and summarizes the plan for the next two phases.
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