Questions regarding child care costs are being added to the Work Related Expenses Module of the 2001 Survey of Income and Program Participation (SIPP). Pretesting of the new child care cost questions provides a means for analyzing question quality, efficacy, and placement within the SIPP Topical Module before the survey is implemented. This report presents pretesting of the entire work-related expenses module, including both transportation costs and child care costs. The next section contains the results of an expert review of the proposed child care cost questions conducted by CSMR staff, and a description of the procedures for conducting cognitive interviews. The final section contains the results of the cognitive interviews and recommendations for changes to the questions.