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Statement of the Problem. The purpose of this study was to determine the importance of selected categories of employee benefits (security, fringe, working conditions, and professional) for public school teachers in the states in Pennsylvania and West Virginia. The following questions were answered: (1) What are the preferences of public school teachers for the selected employee benefit categories? (2) What is the rank order of preferences for the individual benefit items? (3) What other unlisted benefit items are important to public school teachers? Procedures. A questionnaire with 52 benefit items ranked on a 7-point Likert scale was used. Also respondents were asked to select the most important and least important benefit items and to list other unlisted benefit items important to them. The population of the study was all the public school teachers in Pennsylvania and West Virginia. The total sample had 951 teachers with a return of 752 usable questionnaires. Mean scores were used to determine the importance of the benefit categories and the individual benefit items. Frequency counts were used to determine the most important and the least important benefit items. The General Linear Model was used to test the four subhypotheses of the study for significant differences. Results and Conclusions. Significant differences in the importance placed upon the benefits categories were attributed to the following independent variables: (Security Benefits Category) state, age; (Fringe Benefits Category) state, age; (Professional Benefits Category) none; and (Working Conditions Category) sex, state. The Security Benefits Category was the most important category of employee benefits. The four most important benefit items were group major medical insurance, group health and accident insurance, retirement program, and freedom to determine teaching methods. The eight least important items were faculty dining room, opportunity to teach summer school, tax sheltered annuity program, sabbatical leave (without pay), micro-computers and software, professional library for faculty, teacher aide assistance, and district provided inservice training programs.