In 2018, as part of the 2018 Child Care Market Rate Survey, the Massachusetts Department of Early Education and Care (EEC), included an optional Cost of Care Form for child care providers to supply information on key cost drivers associated with operating their programs, which meets the requirements for a narrow cost analysis. The goal of the optional form was to collect information on the costs and revenue associated with the delivery of care. Unlike the market rate survey, the sample of providers responding to the Cost of Care Form was not large enough to produce statistically significant results by region and provider type. However, the sample is well distributed across all regions of the state, offering EEC the opportunity to start to learn more about the key cost drivers associated with operating child care in Massachusetts. Further exploration of the findings and additional data collection are needed for EEC to accurately understand the cost of providing care in Massachusetts. (author abstract)