The Kansas Department of Transportation (DOT) uses the 1993 DARWin version of the 1986 AASHTO Guide to design flexible pavements and rehabilitation strategies of flexible pavements. One of the inputs needed for the flexible pavement design procedure is the structural layer coefficient for each pavement layer. The Kansas DOT procedure to assign structural layer coefficients was developed years ago and based on an analysis of flexible pavement performance data and layer properties. It has been recently suggested that the Kansas DOT increase the structural layer coefficients because of changes in material and construction specifications. Different procedures can be used to estimate the structural layer coefficients for flexible pavement design. As part of the study entitled Determination of the Appropriate Use of Pavement Surface History in the KDOT Life-Cycle Cost Analysis Process an evaluation of the procedure that Kansas DOT uses to assign structural layer coefficients to different pavement materials was completed. This report provides the results of that evaluation.