Central government assistance to local government in England is based on the Stan dard Spending Assessment (SSA), which is intended to reflect the spending needs of each local council. This paper is an evaluation of the methodology used in calculating SSA, with particular reference to the district-level service element of the All Other Services block of SSA. This element accounts for the vast majority of SSA for nonmetropolitan district councils. The first section of the paper is concerned with the overall structure of the SSA methodology, and the second section is an examination of some of the details of how it was implemented. Barrow-in Furness is used as an illustrative example. In the conclusion some specific problems are high lighted and some potential improvements are suggested.