Economists and others concerned with the theory of wages or with the functioning of Soviet economy will find this investigation of the inequality of wages in the Soviet Union an illuminating study. Based on data used by Soviet administrators in making their decisions, it establishes for the first time in a scientifically acceptable manner the principles according to which differences in earnings in the U.S.S.R. are determined. It is also the first study to present comparable data on the inequality prevailing under capitalism.