This study, done under contract for the National Air Pollution Control Administration, is one of a series of investigations conducted by the Bureau of Mines in order to develop a statistical model which will measure the cost of air pollution regulation in terms of income and employment in regions that produce high-sulfur coal. Possible regulations are not discussed. The study is based on the assumption that so2 emission regulation results in a drop in high-sulfur coal production. The southeastern Ohio region was selected for analysis because most of its coal reserves are high in sulfur. The model examined is a simple application of regression analysis using county income data available from the department of commerce. The model develops a general regional picture. Also discussed are the composition of the regional industry, and the various sectors of the regional economy and employment in them.