This article presents findings from the Abt Associates survey, commissioned by The Society of Thoracic Surgeons and other cooperating organizations, used to collect data to develop a resource-based relative value scale for cardiothoracic and vascular surgery. The methodology used by Abt Associates to measure the total work of surgical procedures is described, and differences between the Abt methodology and that used in the Harvard study are highlighted. The report also compares the total work measured by the Harvard and Abt studies for several specific operations. Discrepancies in relative total work measures between the two studies are shown to result primarily from differences in the measurement of preoperative and postoperative work. Background information on responding physicians is summarized. Physicians asked to respond to the survey were randomly selected from a combined list of all members of the six cardiothoracic and vascular organizations as well as those physicians included on the American Medical Association Masterfile with a primary specialty indication of cardiovascular, general thoracic, or peripheral vascular surgery. Therefore, these data should be reasonably representative of the cardiothoracic and vascular surgery profession as a whole. Information provided includes board certification status, age, sex, practice type, reimbursement source, hours worked per week, and number of operations performed. In addition, data describe the types of hospitals at which cardiothoracic and vascular surgeons typically practice. The survey also provides data on current surgical practice. Statistics are available on the average number of various types of operations surgeons perform, and on what percentage are reoperations. Finally, the work of reoperations and emergency procedures relative to primary elective operations is compared directly. Because the CPT coding structure now permits identification of reoperations, a direct estimate of the work differential is critical for implementation of the new fee schedule.