This paper presents a follow-up to Vaughan's work by comparing 1990 SIPP, CPS, and benchmark estimates of aggregate income and recipiency, with attention given to refining the comparability between surveys and between surveys and independent estimates. This paper begins with a comparison of SIPP and March CPS data collection and processing procedures as a basis for comparability, highlighting main sources of nonsampling error. The next sections explain the derivations of survey and independent estimates of aggregate income used in the comparisons, with alternate SIPP estimates offered. The major part of the paper is devoted to presenting comparisons of SIPP, March CPS, and independent aggregate income estimates by source of income, including tabular comparisons of survey and independent estimates. The last appendix section contributed by Denton Vaughan provides a response to the paper presented here and suggests future research directions.