Study after study show that providing high-quality learning experiences for children growing up in poverty has among the greatest returns on investment of any government expenditure. Currently, the most Ohio reimburses any childcare provider for caring for an infant is $40 per day. Reimbursement for a preschooler is just $30. Many providers get even less. In more than a quarter of Ohio's 88 counties, reimbursement is $22 per day for an infant and $19 for a toddler. In its Early Learning Challenge Grant, Ohio set a goal of funding only high-quality early learning by 2020. To keep that commitment, it is critical to determine how much it costs to provide high-quality early learning in Ohio. That is the purpose of this analysis: to take an important step in determining The Dollars and Cents of Early Learning. (author abstract)