Premise: The preservation of our collective cultural heritage is important to all of us. The preservation of culturally significant sites and structures represents a means of ensuring and reinforcing a continuity of cultural identity and expression. Preservation efforts typically reflect a spirit of community cooperation and commitment, and as a consequence, enhance the quality of life within the community. In addition to the less tangible value judgments that might be used to measure "quality of life", preservation activities can spawn tangible economic benefits by facilitating the growth of jobs, property values, and tax revenues. New sources of capital, such as tourism, can be created as a direct result of preservation efforts. Introduction Threats to Cultural Resources Benefits: Economic Assessments of Preservation Today