The food Stamp Program (FSP) is the major nutrition assistance program in the United States and one of the largest sources of Federal funds for poor households. Throughout the years, people have debated about the form in which food assistance should be offered-coupons or cash. Coupon supporters argue that coupons ensure that the benefit is used for its intended purpose. Cash supporters argue that cash is simpler, reduces stigma, and gives households more control over their total budgets. This report estimates the impact of the cash-out system on the administrative costs of delivering FSP benefits in Washington State. The estimates are based on the marginal costs/savings associated with specific administrative activities in the cash system compared to those in the regular coupon system. The other cash-out study assesses the impact of cash-out on household food expenditures and consumption, and on nutrient availability.