Abstract
General academic libraries use complex formulas to divide acquisitions budgets for materials, a process known as subject fund allocation. Academic health sciences libraries generally do not elect to fund allocate. With the proliferation of academic programs and the scarcity of funds, it is essential to determine: how much should be spent on each discipline, what is spent in clinical areas, and what it should cost to support new programs. This article discusses a needs assessment formula based on client numbers and types and their relative utilization patterns of various library materials.