Many believe that client/server computing is less expensive than processing data on a mainframe. Client/server computing can ultimately be less costly, but moving to a client/server environment requires a considerable up-front investment. Data center managers must analyze this investment to present senior management with an accurate picture of the expense of moving to client/server computing. Estimates of implementation costs, lacking an objective analysis of all the issues involved, are almost always lower than actual costs. Preparing senior management for the true cost of client/server computing makes good business sense.