Summary: The National Cemetery System has adopted a five-year strategic plan through 2003 with the goal of ensuring that burial in a national or state veterans' cemetery is an option for all veterans and their eligible family members. Strategies outlined in the plan include (1) building new national cemeteries, (2) expanding existing cemeteries, and (3) encouraging states to provide additional burial sites through participation in the State Cemetery Grants Program. However, it is unclear how the National Cemetery System plans to cope with the demand for burials during the peak years of 2005 through 2010. On a related matter, GAO's analysis of three internment options found that columbaria are the most efficient option because they involve the lowest average interment cost and could significantly extend a cemetery's service life. Moreover, although most veterans and eligible family members prefer a casket burial, demand for cremation is growing. The National Cemetery System agreed with GAO's recommendation to identify opportunities to build columbaria in existing cemeteries and to collect and use information on veterans' burial preferences to better plan for future burial needs.