Comments on the article "Socio-Economic Accounting and External Diseconomies," by Ralph W. Estes, published in an earlier issue of the journal "The Accounting Review." Requirement of a Pareto optimal allocation of resources; Need to develop the necessary methodology and a consistent set of standards which may be applied more or less uniformly in the measurement of social costs; Fact that ignoring social benefits may actually result in a less efficient allocation of resources than existed when social costs were disregarded.