Summary: The National Collegiate Athletic Association (NCAA) had revenues of $152.5 million for fiscal year 1991, most of which came from television fees. Its largest expense was the distribution of revenue to member schools. NCAA's larger member schools' athletic departments averaged $9.7 million in revenues during fiscal year 1989--although 40 percent of the schools reported budget deficits. The schools' largest revenue source was ticket sales (35 percent), and salaries and wages were their largest expense (23 percent). Across division I schools, only men held the positions of athletic director, head football coach, and head coach for men's basketball, except in one case in which a woman was the athletic director. Women were more typically the head of women's athletic programs and head coach for women's basketball. Except for personnel GAO surveyed at historically black schools, athletic department positions were filled mostly by nonminorities at the other division I schools. Average compensation varied for the personnel in the five selected athletic department positions. Head football coaches had the highest average total compensation--nearly $115,000--while head coaches for women's basketball had the lowest--about $45,000.