The purpose of this report is to summarise the work the consultancy have undertaken to obtain a better understanding of the cost base and revenues of publicly funded firms of solicitors. The objective of this work had been to establish whether a low cost, sustainable, model currently exists that might form the basis for a new system of publicly funded criminal work. The report is based on two pieces of research. The first, undertaken by FreshMinds, was a large-scale telephone survey of firms. Difficulties however were encountered in finding firms willing to take part in this research, which, together with the length of the questionnaire, and the fact that the interview was conducted by telephone, means that the financial data from that survey has to be treated with care. The responses to this initial survey were predominantly from smaller firms. The second piece of research, conducted by ourselves, concentrated on larger crime firms and was undertaken to investigate the cost base of these firms in more detail. This second research resulted in a relatively small sample of firms, but represented a good cross-section of larger crime firms.