It is generally recognized that acceptance sampling by attributes is an important tool for industrial quality control. Various models have been proposed that can be used to determine a sampling plan. Some of these, including the one discussed in this paper, incorporate costs. The plan described here minimizes the maximum cost subject to an appropriately chosen constraint. A basic assumption used is that one knows the probability that the number of nonconforming items in a lot does not exceed“break even”quality. Plans are easily found with a computer.