The purpose of this study was to investigate the differences between the administrative record data and Census data for establishments which reported to the Internal Revenue Service (IRS) and responded to the 1982 Censuses of Retail Trade, Wholesale Trade, Selected Services, Construction Industries, or Manufactures. In this study, rather than applying statistical sampling for selection of cases, entire Standard Industrial Classifications (SIC's) by geographic areas were selected. The selected SIC’s were ones that were thought to present problems when administrative data were used in lieu of census data. Thus, data sets for each SIC were treated as the universe and results from each SIC are applicable to only that selected SIC.