This report presents the findings, conclusions and recommendations of the study of the Work Incentive (WIN) Program carried out by the AUERBACH Corporation for the Department of Labor (DoL) and the Department of Health, Education and Welfare (HEW). It is based on information and analysis developed during the on-site evaluaton of twenty-three WIN projects, follow-up revisits to ten of these, special child care studies in four additional communities, and resident observation in two of the cities selected for evaluation.